Conn. Agencies Regs. § 12-426-20 - Printing and related industries

Current through March 4, 2022

(a) Charges for printing, imprinting, engraving, multigraphing, mimeographing and similar operations for consumers are subject to tax whether or not the paper and other materials are furnished by the consumer.

Charges, however, for services rendered in addressing, folding, enclosing or sealing the finished product are exempt and may be deducted if separately stated; also where the finished product involves the use of United States postal cards or stamped envelopes purchased by the printer, the tax does not apply to the postage involved if separately stated. Other charges for labor or services rendered in producing the finished product are not exempt even if separately stated.

(b) Printers are the consumers of photoengravings, electrotypes, lithographic negatives or plates, and similar items purchased for their general use in the preparation of printed matter.

Where, however, the printer is required by his customer to furnish and use such property in the production of the finished product, its purchase by the printer is deemed to be for resale and may be made on resale certificate, whether the same shall be held for future delivery or otherwise, provided a charge for the same shall be included in the bill rendered to his customer. Property becoming an ingredient or component part of printed matter to be sold, such as paper, ink, book covers or bindings, thread, etc., may also be purchased by use of a resale certificate.

(c) No tax applies to charges made to printers by a typographer or other person for the use of type metal, forms, proofs, and similar items if title to the property is retained by the typographer or other person. In such case, the typographer or other person is the consumer of the property used to make up such items and he shall pay the tax upon his purchase of the same.
(d) No tax applies to sales of any printed material which has been manufactured in Connecticut to the special order of a purchaser and which, within thirty days following delivery to such purchaser, is to be delivered for use outside of Connecticut, provided such purchaser presents a written certification to the printer in the following form:


We hereby certify that, of the printed material purchased to our special order herewith, .................. percent will be delivered for use outside Connecticut within thirty days and.... percent will be used in Connecticut and subject to the sales tax.

We further certify that to the extent of a variance in the taxable percentage due to additional use in Connecticut or to retention beyond thirty days in this state, we, the purchaser, shall declare such excess purchases as subject to Connecticut use tax and report and pay the tax on same directly to the State of Connecticut.


Name of Company

By ...............





Permit Number (If Registered)


Conn. Agencies Regs. § 12-426-20
Effective December 27, 1977

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