Iowa Sales Tax and Printers and Publishers

Printers' and publishers' supplies exemption with retroactive effective date.

A "printer" is any person, a portion of whose business involves the completion of a finished, printed product for sale at retail by that person or another person.

A "printer" is also any person, a portion of whose business involves the completion of a finished printed packaging material used to package products for ultimate sale at retail.

The term "printer" does not include any person printing or copyrighting printed material for its own use or consumption and not for resale.

A "publisher" means and includes any person who owns the right to produce, market, and distribute printed literature and information for ultimate sale at retail.

Effective May 4, 1995, and retroactive to July 1, 1983, the gross receipts from the sale or rental of the following to a printer or publisher are exempt from tax:

Expendable tools and supplies are subject to tax.