Special Provisions for Printers

The tax does not apply to the sale of photographic materials used to produce an item (such as a photographic plate) used in composing, printing or producing another item used in printing. Sales of artwork, electrodes, electrotypes, composition, litho-graphic plates or negatives, mats, photo engravings, stereotypes or typographies for direct use by a person engaged in printing tangible personal property for sale are also exempt. If you are the person selling the items, other than those that are photographic in nature, you must pay the tax on all materials used to produce them. If you produce these items for self-use, you must also pay tax on all materials.