This includes materials, labor, supplies, overhead and profit. Labor and service charges, even if separately stated on the invoice, are taxable except where noted below. If separately stated on the invoice, the services of typesetting and color separation, design and camera mechanicals performed by a printer or its subcontractor for a customer or another printer are not taxable. The purchase price or royalty paid for the use of the original artwork is taxable. This does not include developer used in the Xerox copy process.
Printers performing services only are subject to the regulations governing service enterprises.
Printed matter which is partially printed, invoiced to the customer, but held in stock for further imprinting is taxable on the full price charged by the printer. Sales tax must be collected on the selling price of each part of the job. For commercial printing of postal cards or stamped envelopes purchased from the United States Postal Service, the amount subject to tax does not include the amount of postage involved. A Boulder printer contracts with a customer to design and print an advertising brochure. All the other items are used by the printer in the printing process, but not resold to customers.