IOWA
SALES TAX AND PRINTERS AND PUBLISHERS
Printers' and publishers' supplies
exemption with retroactive effective date.
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.
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
- anti-halation backing
- antistatic spray
- back lining
- base material used as a carrier for light
sensitive emulsions
- blankets
- blowups
- 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 compound
- 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
- 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 are
subject to tax.