NOTICE: Arizona Department of Revenue E-Services applications will be unavailable due to scheduled maintenance starting Wednesday, June 7 from 5:30 p.m. through Wednesday, June 7 11:59 p.m. We apologize for any inconvenience.
Customer Notice: To schedule an appointment, please contact us at [email protected].
See also Regulation 425.1
(a) The tax rate shall be at an amount equal to _______ percent (___%) of the gross income from the business activity upon every person engaging or continuing in the business of job printing, which includes engraving of printing plates, embossing, copying, micrographics, and photo reproduction.
(b) The tax imposed by this Section shall not apply to:
(1) job printing purchased for the purpose of resale by the purchaser in the form supplied by the job printer.
(2) out-of-City sales.
(3) out-of-State sales.
**((4) job printing of newspapers, magazines, or other periodicals or publications for a person who is subject to the tax imposed by Subsection ___-435(a) or an equivalent excise tax; provided further that said person is properly licensed by the taxing jurisdiction at the location of publication.
Model Option #3: (4) (Reserved))**
(5) sales of job printing to a qualifying hospital, qualifying community health center or a qualifying health care organization, except when the property sold is for use in activities resulting in gross income from unrelated business income as that term is defined in 26 U.S.C. Section 512.
(7) sales of postage and freight except that the amount deducted shall not exceed the actual postage and freight expense that is paid to the United States Postal Service or a commercial delivery service and that is separately itemized by the taxpayer on the customer's invoice and in the taxpayer's records.