| All product sales are subject to sales tax. Contact the Department of Revenue regarding sales tax licensing. |
| Printer may not deduct from selling price any charge for labor or service in performing the printing, even though the labor or service may be billed separately from the charge for stock. The labor or service is expended in the production of the article sold; consequently, it is manufacturing labor that is incorporated in the product. |
| If separately stated on invoice, services of typesetting, color separation, and design, art and camera mechanical performed by printer are not taxable. |
| Printer pays sales tax on paper, ink, chemicals, materials, etc. when product is consumed by the printer or if printer does not resell articles, but distributes them free, sales tax must be paid when purchasing supplies. |
| Commercial printing of post cards: taxable amount does not include postage. |
| Newspapers are exempt from sales tax. A publisher who only makes sales of newspapers is not required to obtain a sales tax license. |
| Other tangible publications are sales taxable: trade publications or journals ; credit bulletins; advertising pamphlets or circulars; directories; maps; etc. |
| Subscriptions to the above publications taken within this state and sent to publishing house outside the state are subject to retailers use tax. If it is printed in CO and delivery is made out of Colorado the sale is not taxable. |
| If trade journals, advertising pamphlets, circulars etc. distributed free of charge, sales tax must be paid on the materials used by publisher. If these items are purchased out of CO, advertiser must pay Use Tax. |
| Printers & Printing. Catalogues, books, letterheads, bills, envelopes, folders, advertising circulars, etc. are taxable if purchaser does not resell them. |
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See FYI: Sales #47, Printers and Printing
Link: http://www.revenue.state.co.us/fyi/html/sales47.html
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See FYI: Sales #44, Newspapers, Magazines and Other Publications
Link: http://www.revenue.state.co.us/fyi/html/sales44.html
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