The Illinois Department of Revenue issued a private letter ruling concluding that a computer and printer system for printing digital images qualifies for exemption from state’s sales and use tax as graphic arts machinery and equipment used primarily for graphic arts production. The particular system in question was a picture maker thermal print station (TPS). Images are transmitted into the TPS from a variety of sources and then digitally uploaded to the TPS internal computer, and later transferred to special paper for printing. Since the state’s definition of graphic arts production includes quick printing and digital printing, the TPS system is considered exempt. (Illinois Department of Revenue, Private Letter Ruling, ST 06-0008, June 14, 2006)