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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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430.0000 Printing and Related Arts—Regulation 1541
Annotation 430.0146.250
(a) In General—Activities Considered Services or Sales
430.0146.250 Inserting. Charges for inserting printed material furnished by a customer to form a distinct end product is a charge for fabricating tangible personal property and subject to tax under Regulation 1526. For example, insertion of unattached papers into a folder to form a loan application folder is regarded as the creation of an end product since the papers are all related and necessary to a specific purpose (i.e., applying for a loan). 10/31/89.