Tax Type
Retail Sales and Use Tax
Description
Cleaning wipers for commercial printers
Topic
Exemptions
Date Issued
09-11-1989
September 11, 1989
Re: Request for Ruling: Sales and Use Tax
Dear****************
This will reply to your letter of August 21, 1989, regarding the application of the sales and use tax to cleaning wipers used in the printing of business forms.
The application of the tax to these forms is set forth in the enclosed May 28, 1985 determination. Based on this determination, wipers that are used or consumed in the actual printing process, i.e., used in the midst of a printing run to clean plates or presses and to protect the quality of the finished product, are considered to be used directly in production. However, wipers that are used in general maintenance or cleaning tasks prior to or subsequent to production are subject to the tax.
When a single wiper is used in both exempt and nonexempt activities, the application of the tax is determined based on the preponderance of use test set forth in subsection D of Virginia Regulation 630-10-63.
Sincerely,
W> H. Forst
Tax Commissioner
Rulings of the Tax Commissioner