Rule 560-12-2-.14. Bookbinders and Paper Cutters

The tax applies to charges for bindery work as fabrication. However, the tax does not apply to the following service transactions:

1. (a) Folding, when the customer provides the complete job to be folded,
2. (b) Trimming and paper cutting, when the customer provides the complete job to be trimmed or cut,
3. (c) Application of stickers to paper envelopes, when the customer provides stickers and the items to which they are to be applied.

Authority: Ga. Code Ann. Secs. 92-3438a, 92-8405, 92-8406, 92-8409, 92-8427.

History. Original Rule entitled "Bookbinders and Paper Cutters" adopted. F. and eff. June 30, 1965.