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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 430.0000 Printing and Related Arts > Annotation 430.0410

Sales and Use Tax Annotations


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P

430.0000 Printing and Related Arts—Regulation 1541

Annotation 430.0410

(c) Composition; Typography; "Reproduction Proofs;" Paste-Ups

430.0410 Product Bar Code. A product bar code (UPC symbol) will not be regarded as artwork for purposes of Regulation 1541. The transfer by a typographer of composed type combined with a product bar code is a nontaxable transfer of typography. 8/31/90.