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