N.D. Admin. Code 81-04.1-04-38
Printers, mimeographers, duplicators, and lithographers are engaged in producing tangible personal property, and sales of printed matter are subject to tax. Tax applies to the full selling price of such property, including cost of labor or service rendered in its production. A separate charge made for addressing, folding, enclosing, and sealing is subject to sales tax.
Commercial printing involving the use of United States postcards or stamped envelopes purchased by the printer is taxed on the basis of the selling price of the job, less the amount of postage on the postcards or envelopes. Typesetting performed by a printer when title to the metal does not pass to the customer is not subject to sales tax.
The sales of printed advertising brochures and pamphlets are not taxable if labeled as an advertising supplement to a newspaper and delivered to the newspaper for insertion and distribution.
Materials and supplies used by printers, mimeographers, duplicators, lithographers, or newspaper publishers in their operations, which do not become an ingredient or component part of the end product, are taxable when purchased. If the printer sells these items after using them, it is a casual sale and not subject to sales tax.
N.D. Admin Code 81-04.1-04-38
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04