Tax Type
Retail Sales and Use Tax
Description
Electronic publishing and laser printing
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 December 22, 1987 letter seeking a ruling on behalf of **** and my response thereto, dated June 29, 1988, copy enclosed. Please be advised that the second paragraph on page 2 of the June 29 ruling requires correction.
The second sentence of this paragraph, beginning with the word "When" and ending with "etc.", should be deleted and replaced with the following sentence:
-
- When in addition to editing and formatting the original of a report or business document for its client, the taxpayer also produces numerous 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.
- When in addition to editing and formatting the original of a report or business document for its client, the taxpayer also produces numerous 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
Rulings of the Tax Commissioner