Ga. Comp. R. & Regs. R. 560-12-2-.14 - Bookbinders and Paper Cutters
The tax applies to charges for bindery work as fabrication. However, the tax does not apply to the following service transactions:
(a) Folding, when the customer provides the
complete job to be folded,
(b)
Trimming and paper cutting, when the customer provides the complete job to be
trimmed or cut,
(c) Application of
stickers to paper envelopes, when the customer provides stickers and the items
to which they are to be applied.
Notes
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