Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
430.0000 PRINTING AND RELATED ARTS—Regulation 1541
(c) COMPOSITION; TYPOGRAPHY; "REPRODUCTION PROOFS;" PASTE-UPS.
430.0500 Typography and Reproduction Proofs, Advertising Agencies. Typography expenses billed to clients of advertising agencies for reproduction proofs used in paste-ups are subject to tax. Paste-ups are finished art work produced for use of the client and are taxable under Regulation 1540. 12/21/65.