Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-20 - Printing and related industries

Current through July 10, 2024
(a) Charges for
			 printing, imprinting, engraving, multigraphing, mimeographing and similar
			 operations for consumers are subject to tax whether or not the paper and other
			 materials are furnished by the consumer.
Charges, however, for services rendered in addressing, folding,
				enclosing or sealing the finished product are exempt and may be deducted if
				separately stated; also where the finished product involves the use of United
				States postal cards or stamped envelopes purchased by the printer, the tax does
				not apply to the postage involved if separately stated. Other charges for labor
				or services rendered in producing the finished product are not exempt even if
				separately stated.
(b)
			 Printers are the consumers of photoengravings, electrotypes, lithographic
			 negatives or plates, and similar items purchased for their general use in the
			 preparation of printed matter.
Where, however, the printer is required by his customer to
				furnish and use such property in the production of the finished product, its
				purchase by the printer is deemed to be for resale and may be made on resale
				certificate, whether the same shall be held for future delivery or otherwise,
				provided a charge for the same shall be included in the bill rendered to his
				customer. Property becoming an ingredient or component part of printed matter
				to be sold, such as paper, ink, book covers or bindings, thread, etc., may also
				be purchased by use of a resale certificate.
(c) No tax applies to charges made to
			 printers by a typographer or other person for the use of type metal, forms,
			 proofs, and similar items if title to the property is retained by the
			 typographer or other person. In such case, the typographer or other person is
			 the consumer of the property used to make up such items and he shall pay the
			 tax upon his purchase of the same.
(d) No tax applies to sales of any printed
			 material which has been manufactured in Connecticut to the special order of a
			 purchaser and which, within thirty days following delivery to such purchaser,
			 is to be delivered for use outside of Connecticut, provided such purchaser
			 presents a written certification to the printer in the following
			 form:
PRINTED MATERIAL CERTIFICATE
We hereby certify that, of the printed material purchased to
				our special order herewith, .................. percent will be delivered for
				use outside Connecticut within thirty days and.... percent will be used in
				Connecticut and subject to the sales tax.
We further certify that to the extent of a variance in the
				taxable percentage due to additional use in Connecticut or to retention beyond
				thirty days in this state, we, the purchaser, shall declare such excess
				purchases as subject to Connecticut use tax and report and pay the tax on same
				directly to the State of Connecticut.
.................
Name of Company
By ...............
Title
.................
Date
.................
Permit Number (If Registered)