701—213.8(423) Electrotypes, types, zinc etchings, halftones, stereotypes, color process plates, wood mounts and art productions. The sales price of electrotypes, types, zinc etchings, halftones, stereotypes, color process plates, wood mounts and art productions shall be subject to tax when sold to users or consumers. Reference 701—285.33(422,423) for sales to printers. The listed articles do not become an integral or component part of merchandise intended to be sold ultimately at retail.  Long v. Roberts & Son, 234 Ala.	570 176 So.	213 (1937); People ex rel.	Walker Engraving Corporation v. Groves, 268 N.Y. 648, 193 N.E. 539 (1935).
This rule is intended to implement Iowa Code sections 423.2(1) and 423.3(51).
[Editorial change: IAC Supplement 10/18/23]