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 430.0500

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


430.0500 Typography and Reproduction Proofs, Advertising Agencies. Typography expenses billed to clients of advertising agencies for reproduction proofs used in paste-ups are subject to tax. Paste-ups are finished art work produced for use of the client and are taxable under Regulation 1540. 12/21/65.