The printer retains title and possession of the film positive or negative for subsequent use in other projects. The sale to the job printer is subject to tax under the retail classification. Same facts as above except the title to the film positive or negative is transferred to the end consumer as part of the production of the printed material. The sale of the item to the printer is exempt from tax under the retail classification. The transfer of the film positive or negative to the final consumer as part of the printing process is subject to tax under the job printing classification.
Ink is purchased by a job printer for use in producing the final printed product.
The ink becomes a component part of the printed material. The original sale of the ink to the printer is an exempt sale for resale. The ultimate sale of the printed matter is subject to tax under the job printing classification whether or not the ink is shown as a separate item on the invoice and records of the job printer. A job printer carries a supply of specialized inks for sale to the general public. The printer does not use the inks in the job printing process, but rather displays them for sale.