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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 430.0350
(c) Composition; Typography; "Reproduction Proofs;" Paste-Ups
430.0350 Composed Type and Reproduction Proofs. The product of a photocomposition machine, consisting of words arranged into sentences and paragraphs on film, is cut and assembled into a product which is the equivalent of a locked up chase of type produced by the hot type method, as, for example, a page of a book or a complete advertisement with headlines, but not including artwork. The cut and assembled product qualifies as composed type and a direct copy of it qualifies as a reproduction proof. However, a copy of a copy of composed type, even though made to remove defects in the first copy, does not qualify as a reproduction proof. 4/10/79.