Tax Type
Retail Sales and Use Tax
Description
Desktop publishing: Newsletters/brochures
Topic
Taxability of Persons and Transactions
Date Issued
06-11-1990
June 11, 1990
Re: Ruling Request/ Sales and Use Tax
Dear ****
This has reference to your letter of August 30, 1988 seeking a ruling on the application of the sales and use tax to*********** and my response thereto dated November 7, 1988,
copy enclosed. Please be advised that the last paragraph on page l of the November 7 ruling under the subheading of Newsletters/Brochures requires correction.The second sentence of this paragraph beginning with "However" and ending with "etc.", should be deleted and replaced with the following sentence:
-
- However, when in addition to editing and formatting an original of a report or business document for its client, the taxpayer also produces multiple copies of the report or document, the separately stated charge for the taxpayer's editing and formatting services will be tax exempt, while the charge for the additional copies will be taxable. In contrast, if the taxpayer merely produces multiple copies of a report or document which was previously edited and formatted by another party or by its client, the total charge for the copies will be taxable.
- However, when in addition to editing and formatting an original of a report or business document for its client, the taxpayer also produces multiple copies of the report or document, the separately stated charge for the taxpayer's editing and formatting services will be tax exempt, while the charge for the additional copies will be taxable. In contrast, if the taxpayer merely produces multiple copies of a report or document which was previously edited and formatted by another party or by its client, the total charge for the copies will be taxable.
Sincerely,
W. H. Forst
Tax Commissioner
Related Documents
Rulings of the Tax Commissioner