Sales/excise Tax Division Instructional Bulletin No. 17 - Maine Revenue Services

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MAINE REVENUE SERVICES
(FORMERLY BUREAU OF TAXATION)
SALES/EXCISE TAX DIVISION
INSTRUCTIONAL BULLETIN NO. 17
PRINTERS, PUBLISHERS, ENGRAVERS AND BOOKBINDERS
This bulletin is intended solely as advice to assist persons in determining, exercising or
complying with their legal rights, duties, or privileges. It contains general and specific
information of interest as well as interpretations and determinations by Maine Revenue Services
regarding issues commonly faced by your business. Portions of the Sales and Use Tax Law
referred to in this bulletin can be found at the end of the bulletin in Attachment #1. Also attached
are applicable Sales and Use Tax Rules.
Printers, publishers, engravers and bookbinders are engaged in producing and selling
tangible personal property and fabrication services. Accordingly, they are required to be
registered as sellers with Maine Revenue Services and collect and report sales tax on their taxable
sales. As producers of tangible personal property for sale, they are entitled to certain exemptions
on the purchases of tangible personal property.
The following interpretations relate only to the above-mentioned occupations and are
intended as general guidance to businesses in connection with the Maine Sales and Use Tax Law.
1.
PRINTERS AND PUBLISHERS
A.
Definition. The terms "printer" and "publisher" as used in this instruction
bulletin includes commercial printers and publishers of newspapers, magazines,
newsletters and books.
B.
Sales by printers. Charges for printing, imprinting, engraving, multi-graphing,
multilithing, folding and photocopying are generally subject to tax whether or not the
paper and other materials are furnished by the customer, unless the sale is for resale, or to
an exempt entity, or constitutes publications regularly issued at average intervals not
exceeding 3 months.
Charges for performing the service of addressing, enclosing, sealing, or mailing printed
materials are not taxable if such charges are separately stated from the price of any tangible
personal property for fabrication services. When stamped envelopes or United States postal cards
are imprinted and sold, the tax does not apply to the cost of the uncancelled postage, measured
by the face value of the postage stamps or indicia.

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