Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0505

(c) COMPOSITION; TYPOGRAPHY; "REPRODUCTION PROOFS;" PASTE-UPS.

430.0505 Typography and Transfer of Plate. "Typography" is transferred to the customer in the form of "final film" (commonly called a flat). The flat is used in a plate machine to produce the printing plate that will be used in the printing process. The flat does not qualify as typography. A flat is an additional step beyond mere composition of type. Thus, the retail sale of flats are subject to tax without any deduction on account of the cost or expense of typography. (Regulation 1541 (f)(5).) 6/23/93.