R15-5-1106. Sale of Materials to a Printer

Sales to a printer of materials that do not become an ingredient or component part of a printing fall under the retail classification (see Article 1 of this Chapter) and are subject to tax unless otherwise exempt under A.R.S. § 42-5061. Examples of such materials include color process plates, electrotypes, film processing chemicals, printing plates, and wood mounts. In contrast, sales by the printer of any such materials that are job printed, engraved, embossed, or copied by the printer for the printer’s customer constitute sales of printing and fall under this Article. An example is a printer’s sale to a customer of a printing plate upon which the printer has performed job printing, engraving, embossing, or copying activity for the customer.