Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0510

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

430.0510 Universal Product Code. A Universal Product Code symbol combined with typesetting is considered to be nontaxable typography. The UPC is not considered artwork. 8/31/90.