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The printer was not exempt from sales and use tax on film purchased to create film negatives used to produce periodicals and other printed materials. The taxpayer did not qualify for a manufacturer’s exemption since the developed film negatives were not products that the printer intended to sell. (The Ovid Bell Press, Inc., Missouri Administrative Hearing Commission, No. 99-0925 RV, July 28, 2000)

(09/15/2000)

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