Distinction between job printing and certain related activities

*This information is for Model City Tax Code purposes only

MCTClogo.png

(a) Computerized Printing. Computerized versions of all items which would be taxable under Section ___-425 if performed without computerized assistance are considered taxable under that Section, and therefore, are not exempt services.

(b) Book publishing. The printing of books shall be deemed job printing. Sales of books shall be deemed retail sales.

(c) Publication of newspapers, magazines, or other periodicals shall not be considered job printing for the purposes of this Chapter.