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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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430.0000 Printing and Related Arts—Regulation 1541
Annotation 430.0440
(c) Composition; Typography; "Reproduction Proofs;" Paste-Ups
430.0440 Reproduction Proofs. If the typographer actually sells the photostats, engravings, etc., after he has used them in the production of typography, his sale is a retail sale unless his customer will resell them before making any use of them and the tax will be applicable to the typographers gross receipts. If … however … the cost of the photostats and engravings is merely a part of the charge for the setting of the type or making up the form from which reproduction proofs are made, delivering only the reproduction proofs and not selling the photostats and engravings, his gross receipts would not be taxable. It is immaterial whether the proof consists of black ink on white paper or white ink on black paper.
… If a photostat of a reproduction proof is made and title to the photostat is transferred to the customer, the tax is applicable to the total charge made for the furnishing of the photostat of the reproduction proof. The photostat is not a "reproduction proof." 5/16/50.