Laws, Regulations and Annotations
Search
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
P
430.0000 Printing and Related Arts—Regulation 1541
Annotation 430.0400
(c) Composition; Typography; "Reproduction Proofs;" Paste-Ups
430.0400 Photographs of Paste-Up. A newspaper makes a page paste-up, consisting of photographs and typography, and delivers it to a photographer, who takes a photograph of the paste-up and delivers both to the newspaper. The photograph is used by the newspaper for making a plate to print a page in the newspaper. The photographer is regarded as making a retail sale of tangible personal property and tax applies to his gross receipts. 3/8/67.