Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.75 - Printing

Current through Rules and Regulations filed through June 27, 2024
(1) Custom
				Printing:
(a) Custom printing is the
				production or fabrication of printed matter, in accordance with a customer's
				order or copy, for the customer's use or consumption.
(b) The sale of custom printing is the sale
				of tangible personal property and is subject to the tax imposed by this Act on
				the total invoice charge made on the transaction. The total invoice charge
				includes the charge made for any engraved, lithoplated, or other type
				photo-processed plate, die, or mat, involved in the printing and includes the
				charge made for printing and imprinting when the customer furnishes the
				printing stock.
(c) The printer
				shall add the amount of the tax on to the invoice charge and shall collect same
				as part of the purchase price thereof. He shall register as a dealer under the
				Act and shall file monthly sales tax returns with the State Revenue
				Commissioner and pay therewith the tax required of him as a retail dealer under
				the Act.
(d) When the tax is not
				added on to the invoice charge, or the customer does not pay the amount of the
				tax to the printer, as aforesaid, the customer is liable for the amount of the
				tax directly to the State Revenue Commissioner. In such case, the customer
				shall, on or before the twentieth of the month following such purchase, file
				with the State Revenue Commissioner a use tax return showing all of such
				transactions for that month and compute thereon and remit therewith the
				required tax.
(e) Purchases by the
				printer of ink, printing stock, staples, stapling wire, binding twine, glue,
				and other tangible personal property which become a component part of the
				printed matter, or are coated upon or impregnated therein, are purchases of
				industrial materials and, when properly certificated, are not subject to the
				tax imposed by the Act.
(f)
				Purchases by the printer of any engraved, photo-processed, lithoplated, or
				other type of plate, die, or mat, are purchases for resale when properly
				certificated as such, and are exempt from the tax imposed by the Act. However,
				to the extent that the printer's invoice to his customer does not indicate that
				the sale of the plate, die, or mat is included therein, the plate, die, or mat
				will be deemed to have been converted by the printer to his own use, and the
				cost price thereof will be subject to the use tax imposed by the Act to be
				reported and paid as a taxable use in the manner prescribed hereinafter in
				subparagraph (j).
(g) Purchases by
				the printer of typesetting are purchases of services and are not subject to the
				tax imposed by the Act.
(h)
				Purchases by the printer of machinery, equipment, tools, replacement and repair
				parts, type, stock engraved, photo-processed, lithoplated, or other types of
				plates, dies, or mats, and supplies, including blotting papers and drying
				powders, which do not become a component part of the printed matter, or which
				are not coated upon or impregnated therein, are purchases subject to the tax
				imposed by the Act.
(i) The
				supplier of items within the scope of subparagraph (h) above shall add the
				amount of the tax on to the total invoice charge for such items, and shall
				collect same as part of the purchase price thereof. He shall register as a
				dealer under the Act and shall file monthly sales tax returns with the State
				Revenue Commissioner and pay therewith the tax required of him under said
				Act.
(j) When the tax is not added
				on to the invoice charge made by the supplier, or the printer does not pay the
				amount of the tax to the supplier, as set forth in subparagraph (i) above, or
				when the printer buys for resale and then converts the tangible personal
				property to his own use and consumption, as described in subparagraph (f)
				above, the printer is liable for the amount of the tax directly to the State
				Revenue Commissioner. In such case the printer shall include in his monthly
				sales tax return the amount of such purchases and compute thereon and remit
				therewith the amount of such tax.