Tenn. Comp. R. & Regs. 1320-05-01-.67 - PRINTING INDUSTRY

(1) Sales of advertising circulars, books, forms, tickets, and other like printed items of tangible personal property are subject to sales and use tax unless the printed matter is sold for resale purposes.

(2) The printing and binding of paper, books, forms, letters, and the like is a fabrication thereof, and is subject to sales and use tax unless the fabrication is a part of a manufacturing process for resale. It is immaterial whether the customer furnishes any or all the paper or other materials used in the fabrication work. Any rebinding or other repair of a book or other tangible personal property is subject to sales and use tax.

Notes

Tenn. Comp. R. & Regs. 1320-05-01-.67

Original rule certified June 7, 1974. Public necessity rule filed February 29, 2008; effective through August 12, 2008. Amendment filed March 31, 2008; effective July 29, 2008. Amendment filed March 31, 2008; effective July 29, 2008. Amendments filed June 28, 2016; effective 9/26/2016.

Authority: T.C.A. §§ 67-101, 67-3045, 67-1-102, 67-6-102(23), 67-6-102, and 67-6-402.