California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 4 - Graphic Arts and Related Enterprises › Section 1541 - Printing and Related Arts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definitions.
(1) Clip Art. Clip art is
				  prepackaged art (including photographic images) which is not produced to the
				  special order of the customer and which is commercially available on CD ROM,
				  other electronic media, or by computer program for use in digital page layout.
				  Images that are enlarged, reduced, or rotated are not considered "produced to
				  the special order of the customer."
(2) Color Separator. A color separator is a
				  person who engages in the process of color separation. The process of color
				  separation divides a full color photographic image into four separate
				  components, corresponding to the four primary colors used in process color
				  printing. The color separator may accomplish this photographically or
				  electronically, and the products of this process may be either a negative or
				  positive film separation or a separated printing plate.
(3) Color Separation Working Products. Color
				  separation working products consist of property such as photographic film for
				  making transparencies, masks, internegatives, interpositives, halftone
				  negatives, composite color separation negatives, goldenrod paper and mylar
				  plastic used in making flats, tape used in stripping negatives into flats,
				  developing chemicals which become a component part of negatives and positives,
				  proofing material and ink used in making final proofs, progressive proofs, and
				  similar items, which are similar in function to special printing aids as
				  defined in subdivision (a)(12).
(4)
				  Digital Pre-Press Instruction. Digital pre-press instruction is the creation of
				  original information in electronic form by combining more than one computer
				  program into specific instructions or information necessary to prepare and link
				  files for electronic transmission for output to film, plate, or direct to
				  press, which is then transferred on electronic media such as tape or compact
				  disc.
(5) Finished Art. Finished
				  art is the final artwork used for actual reproduction by photomechanical or
				  other processes, or used for display. It includes electronic artwork,
				  illustrations (e.g. drawings, diagrams, halftones, or color images),
				  photographic images, sculptures, paintings, and handlettering.
(6) Intermediate Production Aids.
				  Intermediate production aids include items such as artwork, illustrations,
				  photographic images, photo engravings, and other similar materials which are
				  used to produce special printing aids or finished artother intermediate
				  production aids.
(7) Mechanical or
				  Paste-Up. A mechanical or paste-up (also called camera-ready art or
				  camera-ready copy) is produced by preparing copy to make it camera-ready with
				  all type and design elements, and then pasting the prepared copy on artboard or
				  illustration board in exact position along with instructions, either in the
				  margins or on an overlay, for the platemaker.
(8) Print Broker. A print broker is a person
				  who contracts to sell printed matter, but who does not actually engage in the
				  printing process to produce the printed matter to be sold, instead purchasing
				  the printed matter from a printer or from another print broker for resale to
				  the print broker's customer. A person who sells printed matter for which that
				  person did not engage in the printing process is acting as a print broker even
				  if that person engages in the print process for other contracts.
(9) Printer. A printer is a person engaged in
				  the printing process.
(10) Printing
				  Process. The printing process involves activities related to the production of
				  printed matter such as letterpress, flexography, gravure, offset lithography,
				  reprography, screen printing, steel-die engraving, thermography, laser
				  printing, inkjet printing, and photocopying.
(11) Reproduction Proof. A reproduction proof
				  is used exclusively for reproduction. It consists of either a direct impression
				  of composed type forms containing type matter only or type matter combined with
				  clip art, or a copy of that direct impression made by any method, including the
				  diffusion transfer method.
(12)
				  Special Printing Aids. Special printing aids are reusable manufacturing aids
				  which are used by a printer during the printing process and are of unique
				  utility to a particular customer. Special printing aids include electrotypes,
				  stereotypes, photoengravings, silk screens, steel dies, cutting dies,
				  lithographic plates, film, single color or multicolor separation negatives, and
				  flats. For purposes of this regulation, special printing aids includes items
				  defined by subdivision (a)(6) as intermediate production
				  aids.