Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 18 - Taxable and Exempt Sales Determined by Method of Transaction or Usage › Rule 701-18.33 - Printers' and Publishers' Supplies Exemption With Retroactive Effective Date

Current through Register Vol. 47, No. 3, July 24, 2024
(1) For the
				purposes of this rule, a "printer" is any person, a portion of whose business
				involves the completion of a finished, printed product for sale at retail by
				that person or another person. A "printer" is also any person, a portion of
				whose business involves the completion of a finished printed packaging material
				used to package products for ultimate sale at retail. The term "printer" does
				not include any person printing or copyrighting printed material for its own
				use or consumption and not for resale. A "publisher" means and includes any
				person who owns the right to produce, market, and distribute printed literature
				and information for ultimate sale at retail.
(2) Effective May 4, 1995, and retroactive to
				July 1, 1983, the gross receipts from the sale or rental of the following to a
				printer or publisher are exempt from tax: acetate; antihalation backing;
				antistatic spray; back lining; base material used as a carrier for light
				sensitive emulsions; blankets; blow-ups; bronze powder; carbon tissue; codas;
				color filters; color separations; contacts; continuous tone separations;
				creative art; custom dies and die cutting materials; dampener sleeves;
				dampening solution; design and styling; diazo coating; dot etching; dot etching
				solutions; drawings; drawsheets; driers; duplicate films or prints;
				electronically digitized images; electrotypes; end product of image modulation;
				engravings; etch solutions; film; finished art or final art; fix; fixative
				spray; flats; flying pasters; foils; goldenrod paper; gum; halftones;
				illustrations; ink; ink paste; keylines; lacquer; lasering images; layouts;
				lettering; line negatives and positives; linotypes; lithographic offset plates;
				magnesium and zinc etchings; masking paper; masks; masters; mats; mat service;
				metal toner; models, modeling; mylar; negatives; nonoffset spray; opaque film
				process paper; opaquing; padding compoimd; paper stock; photographic materials:
				acids, plastic film, desensitizer emulsion, exposure chemicals, fix,
				developers, paper; photography, day rate; photopolymer coating; photographs;
				photostats; photo-display tape; phototypesetter materials; pH-indicator sticks;
				positives; press pack; printing cylinders; printing plates, all types; process
				lettering; proof paper; proofs and proof processes, all types; pumice powder;
				purchased author alterations; purchased composition; purchased
				phototypesetting; purchased stripping and paste-ups; red litho tape; reducers;
				roller covering; screen tints; sketches; stepped plates; stereotypes; strip
				types; substrate; tints; tissue overlays; toners; transparencies; tympan;
				typesetting; typography; varnishes; Veloxes; wood mounts; and any other items
				used in a similar capacity to any of the above-enumerated items by the printer
				or publisher to complete a finished product for sale at retail. Expendable
				tools and supplies not enumerated in this subrule are subject to tax.
(3) Claim for refunds of tax, interest, or
				penalty paid for the period of July 1, 1983, to June 30, 1995, must be limited
				to $25,000 in the aggregate and will not be allowed unless filed prior to
				October 1, 1995. If the amount of claimed refunds for this period totals more
				than $25,000, the department must prorate the $25,000 among all
				claims.