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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1. General Provisions and Definitions
Section 6010.3
6010.3. "Sale" and "purchase"; printing materials. "Sale" and "purchase," for the purposes of this part, do not include (a) the fabrication or transfer by a typographer of composed type or reproduction proofs thereof for use in the preparation of printed matter, or (b) the fabrication or transfer of such reproduction proofs or impressed mats when the fabrication is for, and the transfer is to, a printer or publisher for use in printing.
The foregoing provisions shall not apply to the fabrication or transfer of a "pasteup," "mechanical" or "assembly" of which a reproduction proof is a component part.
History—Added by Stats. 1968, p. 2061, in effect November 13, 1968.