Printers' Purchases and Sales Pursuant to Utah Code Ann. B. Purchases by a printer. Purchases of tangible personal property by a printer are subject to sales and use tax if the property will be used or consumed by the printer. A printer may purchase tax free for resale any tangible personal property that becomes a component part of the finished goods for resale. C. Services in connection with the sale of printed matter, such as cutting, folding, binding, addressing, and mailing are taxable.
Envelopes used in connection therewith are taxable, but actual postage charges are exempt.
D. Printers may purchase tax free for resale any materials, such as paper and ink that become a component part of the finished goods they resell. The tax applies to the printer's charge to the customer for such material in addition to charges for printed matter in connection with which they are sold. A description and the quantity of the actual items used in the order is not necessary. If the printer's customer is purchasing printed material for resale, sales tax is still applicable to the selling price of these materials which are not to be resold, and in this case, the charges must be separately priced so that tax will be properly charged. If these items are retained in Utah by the printer for any reason, the interstate commerce exemption does not apply.