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 430.0550

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

430.0550 Graphic Design for a Newsletter. A taxpayer generates camera-ready art for a newsletter for a customer. A lump-sum charge is made for typeset and layout of articles, design of new advertising, and redesign of previous advertisements. A separate charge is made for the actual camera-ready output which the taxpayer purchases.

Tax applies to the transfer of typed matter combined with artwork in the form of a paste-up, mechanical, assembly, computer disk or camera-ready copy. When a taxable sale of camera-ready art is made, the entire charge is taxable including any portion of the charge which is attributable to typography whether or not that charge is separately stated. 1/25/95.