Text: SF00017 Text: SF00019 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422.45, subsection 21, Code 1995, is 1 2 amended by striking the subsection and inserting in lieu 1 3 thereof the following: 1 4 21. The gross receipts from sales or rentals to a printer 1 5 or publisher of the following: acetate; anti-halation 1 6 backing; anti-static spray; base material used as a carrier 1 7 for light sensitive emulsions; blankets; blow-ups; bronze 1 8 powder; carbon tissue; color separations; contacts; continuous 1 9 tone separations; creative art; custom dies and die cutting 1 10 materials; dampening solution; design and styling; diazo 1 11 coating; dot etching; dot etching solutions; drawings; driers; 1 12 duplicate films or prints; electronically digitized images; 1 13 electrotypes; end product of image modulation; engravings; 1 14 etch solutions; film; finished art or final art; fix; fixative 1 15 spray; flying pasters; foils; goldenrod paper; gum; halftones; 1 16 illustrations; ink; ink paste; keylines; lasering images; 1 17 layouts; lettering; line negatives and positives; linotypes; 1 18 lithographic offset plates; magnesium and zinc etchings; 1 19 masking paper; masks; masters; mats; mat service; metal toner; 1 20 models, modeling; mylar; negatives; nonoffset spray; opaque 1 21 film process paper; padding compound; paper stock; 1 22 photographic materials: acids, plastic film, desensitizer 1 23 emulsion, exposure chemicals, fix, developers, paper; 1 24 photography, day rate; photopolymer coating; photographs; 1 25 photostats; photo-display tape; phototypesetter materials; ph- 1 26 indicator sticks; positives; press pack; printing cylinders; 1 27 printing plates, all types; process lettering; proof paper; 1 28 proofs and proof processes, all types; pumice powder; 1 29 purchased author alterations; purchased composition; purchased 1 30 phototypesetting; purchased stripping and paste-ups; red litho 1 31 tape; reducers; screen tints; sketches; stepped plates; 1 32 stereotypes; strip type; tints; tissue overlays; toners; 1 33 transparencies; tympan; typesetting; typography; varnishes; 1 34 veloxes; and any other items used in a like capacity to any of 1 35 the above enumerated items by the printer or publisher to 2 1 complete a finished product for sale at retail. Expendable 2 2 tools and supplies which are not enumerated in this subsection 2 3 are excluded from the exemption. 2 4 EXPLANATION 2 5 The bill amends the present sales and use tax exemption of 2 6 sales made by trade shops to printers for use to complete a 2 7 finished product. The bill makes the exemption for sales and 2 8 rentals made by any business to printers and publishers who 2 9 will use the items to complete a product for retail sale. The 2 10 bill identifies approximately 100 specific items that are 2 11 exempt. 2 12 LSB 1343SS 76 2 13 mg/sc/14
Text: SF00017 Text: SF00019 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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