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Business Taxes Law Guide—Revision 2024

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.