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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-4. SALES AND USE TAXES |
Section 9-459. PRINTING
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459.1For the purposes of the Act, the word "printing", shall include, but not be limited to, letter press printing, lithography, planography, off-set printing, multigraphing, reproduction proofs, mimeographing, intaglio engraving, and imitations of each of these types.
459.2For the purposes of this section, the word "printer" shall include any person engaged in printing.
459.3The receipts derived from the sales to ultimate consumers for printing of tangible personal property upon special order are taxable.
459.4The selling price upon which tax shall be computed shall include all charges for material, labor, and production or fabrication of typography, photo engravings, electrotypes, mats, stereotypes, hand or machine composition, lithographic plates or negatives, author's alterations, art work, binding and finishing services, whether or not the various charges are separately stated.
459.5The charges for furnishing government postage as a part of the printing item, if charged as a separate item, shall not be included in taxable gross receipts. If postage is not charged as a separate item, no allowance shall be made when computing gross receipts.
459.6Persons operating private printing plants in conjunction with their principal business, and persons engaged in the printing of tangible personal property upon special order for a consideration, shall reimburse their vendors or suppliers for the tax upon all sales of tangible personal property and services subject to the sales tax, other than sales of those materials or services incorporated as ingredients or component parts into the printing of tangible personal property sold upon special order for a consideration.
459.7Materials such as paper stock, book covers, stapling wire, thread, bindings, and ink which are sold to a printer to be incorporated, as ingredients or component parts, into the printing of tangible personal property sold upon special order for consideration shall be deemed to have been purchased for resale.
459.8Printers are the ultimate consumers of photoengravings, electrotypes, lithographic negatives or plates, and similar items purchased for their general use in the preparation of printed matter; Provided, that if a printer is required by the customer to furnish and use such property in the printing of tangible personal property upon special order, its purchase by the printer is for resale and shall not be taxable.
459.9Receipts from the sale of hand or machine composition or reproduction proofs by a typographer (or other person) to persons engaged in the printing of tangible personal property are deemed to be for resale and shall not be taxable.
459.10If the type metal represented in the sale of hand or machine composition or reproduction proofs by a typographer is to be returned to the typographer, the receipts from the sales of that type metal shall not be taxable. However, if it is to be retained by the purchaser, the receipts from the sales of such metal are taxable.
459.11Type, sorts, leads, slugs, and similar items received from a typographer or other person are considered plant equipment and the receipts from the sale of these items shall be taxable.