Tax Type
Retail Sales and Use Tax
Description
Desktop publishing services
Topic
Taxability of Persons and Transactions
Date Issued
02-25-1987
February 25, 1987
Re: Request for Ruling/Sales and Use Tax
Dear ********************
This will reply to your letter of January 15, 1987, in which you request a ruling on the application of the sales tax to "desktop publishing" services.
As noted in your letter, the service provided by your firm would be to lay out a report, newsletter, book, etc., using word processing equipment and various computer software packages to produce camera ready copy. The application of the tax to such services was set forth in a August 4, 1986 ruling, a copy of which is enclosed. As you will see, this type of word processing service is not subject to the sales tax. of course as noted in your letter, collection of the tax will be required if your firm goes beyond the rendition of word processing services and actually sells additional copies of the finished report, newsletter, book, etc.
If you have any further questions, please do not hesitate to contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Related Documents
Rulings of the Tax Commissioner