Ga. Comp. R. & Regs. R. 560-12-2-.75 - Printing
(1) Custom
Printing:
(a) Custom printing is the
production or fabrication of printed matter, in accordance with a customer's
order or copy, for the customer's use or consumption.
(b) The sale of custom printing is the sale
of tangible personal property and is subject to the tax imposed by this Act on
the total invoice charge made on the transaction. The total invoice charge
includes the charge made for any engraved, lithoplated, or other type
photo-processed plate, die, or mat, involved in the printing and includes the
charge made for printing and imprinting when the customer furnishes the
printing stock.
(c) The printer
shall add the amount of the tax on to the invoice charge and shall collect same
as part of the purchase price thereof. He shall register as a dealer under the
Act and shall file monthly sales tax returns with the State Revenue
Commissioner and pay therewith the tax required of him as a retail dealer under
the Act.
(d) When the tax is not
added on to the invoice charge, or the customer does not pay the amount of the
tax to the printer, as aforesaid, the customer is liable for the amount of the
tax directly to the State Revenue Commissioner. In such case, the customer
shall, on or before the twentieth of the month following such purchase, file
with the State Revenue Commissioner a use tax return showing all of such
transactions for that month and compute thereon and remit therewith the
required tax.
(e) Purchases by the
printer of ink, printing stock, staples, stapling wire, binding twine, glue,
and other tangible personal property which become a component part of the
printed matter, or are coated upon or impregnated therein, are purchases of
industrial materials and, when properly certificated, are not subject to the
tax imposed by the Act.
(f)
Purchases by the printer of any engraved, photo-processed, lithoplated, or
other type of plate, die, or mat, are purchases for resale when properly
certificated as such, and are exempt from the tax imposed by the Act. However,
to the extent that the printer's invoice to his customer does not indicate that
the sale of the plate, die, or mat is included therein, the plate, die, or mat
will be deemed to have been converted by the printer to his own use, and the
cost price thereof will be subject to the use tax imposed by the Act to be
reported and paid as a taxable use in the manner prescribed hereinafter in
subparagraph (j).
(g) Purchases by
the printer of typesetting are purchases of services and are not subject to the
tax imposed by the Act.
(h)
Purchases by the printer of machinery, equipment, tools, replacement and repair
parts, type, stock engraved, photo-processed, lithoplated, or other types of
plates, dies, or mats, and supplies, including blotting papers and drying
powders, which do not become a component part of the printed matter, or which
are not coated upon or impregnated therein, are purchases subject to the tax
imposed by the Act.
(i) The
supplier of items within the scope of subparagraph (h) above shall add the
amount of the tax on to the total invoice charge for such items, and shall
collect same as part of the purchase price thereof. He shall register as a
dealer under the Act and shall file monthly sales tax returns with the State
Revenue Commissioner and pay therewith the tax required of him under said
Act.
(j) When the tax is not added
on to the invoice charge made by the supplier, or the printer does not pay the
amount of the tax to the supplier, as set forth in subparagraph (i) above, or
when the printer buys for resale and then converts the tangible personal
property to his own use and consumption, as described in subparagraph (f)
above, the printer is liable for the amount of the tax directly to the State
Revenue Commissioner. In such case the printer shall include in his monthly
sales tax return the amount of such purchases and compute thereon and remit
therewith the amount of such tax.
(2) Consumer Printing:
(a) Consumer printing is the production or
fabrication of printed matter for one's own use or consumption and not for
resale.
(b) Purchases for consumer
printing of the following articles of tangible personal property are purchases
for use and consumption and are subject to the tax imposed by the Act:
Machinery, equipment, tools, replacement and repair parts, type, engraved,
photo-processed, lithoplated or other types of plates, dies, or mats, ink,
printing stock, staples, stapling wire, binding twine, glue, blotting papers,
drying powders and other supplies which become a component part of the printed
matter, or which are coated upon or impregnated therein, or which are used upon
or consumed in the process of the printing or fabrication thereof.
(c) Purchases of typesetting for consumer
printing are purchases of services and are not subject to the tax imposed by
the Act.
(d) The supplier of items
within the scope of subparagraph (b) above shall add the amount of the tax on
to the total invoice price thereof. He shall register as a dealer under the Act
and shall file monthly sales tax returns with the State Revenue Commissioner
and pay therewith the tax required of him under the Act.
(e) When the tax is not added on to the
invoice charge made by the supplier, or the consumer printer does not pay the
amount of the tax to the supplier, as aforesaid, the consumer printer is liable
for the amount of the tax directly to the State Revenue Commissioner. In such
case the consumer printer shall, on or before the twentieth of the month
following such purchase, file with the State Revenue Commissioner a use tax
return showing all of such transactions for that month and compute thereon and
remit therewith the required tax.
(3) Manufacturer Printing:
(a) Manufacturer printing is printing done
upon an article of tangible personal property in the process of its
manufacture.
(b) Purchases by the
manufacturer-printer of machinery, equipment, tools, replacement and repair
parts, type, and supplies, including blotting papers and drying powders, which
do not become a component part of the manufactured article or which are not
coated upon or impregnated therein, are purchases subject to the tax imposed by
the Act.
(c) Purchases by the
manufacturer-printer of typesetting are purchases of services and are not
subject to the tax imposed by the Act.
(d) Purchases by the manufacturer-printer of
ink, printing stock, and other tangible personal property which becomes a
component part of the manufactured article, or which are coated upon or
impregnated therein, are purchases of industrial materials and, when properly
certificated, are not subject to the tax imposed by the Act.
(e) Purchases by the manufacturer-printer of
any engraved, photo-processed, lithoplated, or other type of plate, die, or
mat, are purchases for his own use and consumption and are subject to the tax
imposed by the Act. Where such a plate, die, or mat is purchased for the
account of a customer, it is nevertheless a purchase for use and consumption
and subject to the tax imposed by the Act.
(f) The supplier of items within the scope of
subparagraphs (b) and (e) above shall add the amount of the tax on to the total
invoice charge for such items, and shall collect same as part of the purchase
price thereof. He shall register as a dealer under the Act and shall file
monthly sales tax returns with the State Revenue Commissioner and pay therewith
the tax required of him under the Act.
(g) when the tax is not added on to the
invoice charge made by the supplier, or the printer does not pay the amount of
the tax to the supplier, as set forth in subparagraph (f) above, the
manufacturer-printer is liable for the amount of the tax directly to the State
Revenue Commissioner. In such case the manufacturer-printer shall, on or before
the twentieth of the month following such purchase, file with the State Revenue
Commissioner a use tax return showing all of such transactions for that month
and compute thereon and remit therewith the required tax.
(h) Where a manufacturer-printer purchases a
plate, die or mat for the account of a customer as described in subparagraph
(e) above, and the supplier does not add on the tax as required by subparagraph
(f), as between the manufacturer-printer and the customer, the liability for
returning and remitting the applicable use tax under subparagraph (g) shall be
determined as follows: The manufacturer-printer shall not be required to return
and remit the applicable use tax if the customer is a resident of, or has a
place of business in, this State, and the State Revenue
Commissioner is satisfied that an agency relationship existed at the time of
such purchase, and the books and records of the
manufacturer-printer show that such purchase was actually made for the customer
and that the customer became the actual owner of such plant, die,
or mat, and the customer is disclosed by name and address on the
invoice of such purchase as principal. If the foregoing conditions do not
exist, the manufacturer-printer personally shall be required to return and
remit the applicable use tax. However, the liability of the
manufacturer-printer for the use tax shall be abated upon payment thereof by
the customer. It is not the purpose of this regulation to interfere with or
modify the legal right, if any, of the manufacturer-printer to be reimbursed by
the customer for taxes incurred and paid in behalf of the customer.
(4) Publisher Printing:
(a) Publisher printing is the printing of
books, newspapers, magazines, or other periodicals for sale by the
publisher-printer for resale or for use and consumption, but not custom
printing.
(b) A publisher-printer,
making sales of books, etc., for use and consumption, shall add the tax imposed
by the Act on to the charge made therefor and shall collect same as part of the
purchase price thereof. He shall register as a dealer under the Act and shall
file monthly sales tax returns with the State Revenue Commissioner and pay
therewith the tax required of him as a retail dealer under the Act.
(c) When the tax is not added on to the
charge made therefor, or the customer does not pay the amount of the tax to the
publisher-printer, as aforesaid, the customer is liable for the amount of the
tax directly to the State Revenue Commissioner. In such case, the customer
shall, on or before the twentieth of the month following such purchase, file
with the State Revenue Commissioner a use tax return showing all of such
transactions for that month and compute thereon and remit therewith the
required tax.
(d) Purchases by the
publisher-printer of ink, printing stock, staples, stapling wire, binding
twine, glue and other tangible personal property which becomes a component part
of the publication, or are coated upon or impregnated therein, are purchases of
industrial materials and, when properly certified, are not subject to the tax
imposed by the Act.
(e) Purchases
by the publisher-printer of typesetting are purchases of services and are not
subject to the tax imposed by the Act.
(f) Purchases by the publisher-printer of
machinery, equipment, tools, replacement and repair parts, type, plates, dies,
and supplies, including blotting papers, and drying powders, which do not
become a component part of the publication, or which are not coated upon or
impregnated therein, are purchases subject to the tax imposed by the
Act.
(g) The supplier of items
within the scope of subparagraph (f) above shall add the amount of the tax on
the total invoice charge for such items, and shall collect same as a part of
the purchase price thereof. He shall register as a dealer under the Act and
shall file monthly sales tax returns with the State Revenue Commissioner and
pay therewith the tax required of him under the Act.
(h) When the tax is not added on to the
invoice charge made by the supplier, or the printer does not pay the amount of
the tax to the supplier, as set forth in subparagraph (g), the
publisher-printer is liable for the amount of the tax directly to the State
Revenue Commissioner. In such case the publisher-printer shall, on or before
the twentieth of the month following such purchase, file with the State Revenue
Commissioner a use tax return showing all of such transactions for that month
and compute thereon and remit therewith the required tax.
(5) Typesetting:
(a) Purchases by a printer of typesetting are
purchases of personal services and are not subject to the tax imposed by the
Act.
(b) Purchases by the
typesetter of machinery, equipment, tools, replacement and repair parts, lead,
and all other materials and supplies, irrespective of whether they become a
component part of the "make-up" and irrespective of whether they are coated
upon or impregnated into the "make-up", are purchases subject to the tax
imposed by the Act.
(c) The
supplier of the items within the scope of subparagraph (b) above shall add the
amount of said tax on to the total invoice charge for such items and shall
collect same as part of the purchase price thereof. He shall register as a
dealer under the Act and shall file monthly sales tax returns with the State
Revenue Commissioner and pay therewith the tax required of him under the
Act.
(d) When the tax is not added
on to the invoice charge made by the supplier, or the typesetter does not pay
the amount of the tax to the supplier, or both, as aforesaid, the typesetter is
liable for the amount of said tax directly to the State Revenue Commissioner.
In such case the typesetter shall, on or before the twentieth of the month
following such purchase, file with the State Revenue Commissioner a use tax
return showing all of such transactions for that month and compute thereon and
remit therewith the required tax.
(6) Plates, Dies and Mats:
(a) Purchases by a printer of engraved,
photoprocessed, lithoplated, or other types of plates, dies or mats, are
purchases of tangible personal property for resale and, when properly
certificated, are not subject to the tax imposed by the Act. However, to the
extent that the printer's invoice to his customer does not indicate that the
sale thereof is included therein, it will be deemed to have been converted by
the printer to his own use, and the cost price thereof will be subject to the
use tax imposed by the Act to be reported and paid by the printer as a taxable
use in the manner prescribed in Paragraphs (1)(f) and (1)(j) above.
(b) Purchases of engraved, photo-processed,
lithoplated, or other types of plates, dies or mats by any person other than a
printer are purchases for use and consumption and are subject to the tax
imposed by the Act. Such purchases by an advertising agency are purchases for
its use and consumption in rendering its advertising services. When such
purchases are made by an advertising agency for the account of its customer, it
is nevertheless a purchase for the use and consumption of the customer and is
subject to the tax imposed by the Act.
(c) The processor of plates, dies or mats,
sold within the scope of subparagraph (b) shall add the amount of the tax on to
the invoice charge and shall collect same as part of the purchase price
thereof. He shall register as a dealer under the Act and shall file monthly
sales tax returns with the State Revenue Commissioner and pay therewith the tax
required of him as a retail dealer.
(d) When the tax is not added on to the
invoice charge or the purchaser does not pay the amount of the tax to the
processor, as aforesaid, the purchaser is liable for the amount of the tax
directly to the State Revenue Commissioner. In such case, the purchaser shall,
on or before the twentieth of the month following such purchase file with the
State Revenue Commissioner a use tax return showing all of such transactions
for that month and compute thereon and remit therewith the required
tax.
(e) Where an advertising
agency purchases a plate, die, or mat for the account of a customer, as
described in subparagraph (b) above, and the processor thereof does not add on
the tax as required by subparagraph (c) above, as between the advertising
agency and its customer, the liability for returning and remitting the
applicable use tax under subparagraph (d) shall be determined as follows: The
advertising agency shall not be required to return and remit the applicable use
tax if its customer is a resident of, or has a place of business in, this
State, and the State Revenue Commissioner is satisfied that an
agency relationship existed at the time of such purchase, and the
books and records of the advertising agency show that such purchase was
actually made for the customer, and that the customer became the
actual owner of such plate, die or mat, and the customer is
disclosed by name and address on the invoice of such purchase as principal. If
the foregoing conditions do not exist, the advertising agency personally shall
be required to return and remit the applicable use tax. However, the liability
of the advertising agency shall be abated upon payment thereof by the customer.
It is not the purpose of this regulation to interfere with or modify the legal
right, if any, of the advertising agency to be reimbursed by the customer for
taxes incurred and paid in behalf of the customer.
(f) Purchases by a processor of such plates,
dies, or mats, of metals, plastics, wood, chemicals, and other supplies, which
become a component part of the finished plate, die, or mat, or which are coated
upon or impregnated therein, are purchases of industrial materials, and, when
properly certificated, are not subject to the tax imposed by the Act.
(g) Purchases by such a processor of
machinery, tools, replacement and repair parts, film, and other materials and
supplies which do not become a component part of the finished plate, die, or
mat or are not coated upon or impregnated therein are purchases subject to the
tax imposed by the Act.
(h) The
supplier of items within the scope of subparagraph (g) above shall add the
amount of said tax on to the total invoice charge for such items, and shall
collect same as part of the purchase price thereof. He shall register as a
dealer under the Act and shall file monthly sales tax returns with the State
Revenue Commissioner and pay therewith the tax required of him under the
Act.
(i) When the tax is not added
on to the invoice charge made by the supplier, or the processor does not pay
the amount of the tax to his supplier, as aforesaid, the processor is liable
for the amount of the tax directly to the State Revenue Commissioner. In such
case, the processor shall on or before the twentieth of the month following
such purchase, file with the State Revenue Commissioner a use tax return
showing all such transactions for that month and compute thereon and remit
therewith the required tax.
Notes
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