Texas Register, Volume 9, Number 66, Pages 4703-4756, September 4, 1984 Page: 4,739
4703-4756 p. ; 28 cm.View a full description of this periodical.
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or local government as a result of enforcing or admini-
stering the rule The amendments are promulgated un-
der the Tax Code, Title 2, and no fiscal implications
for small businesses are required
Mr Hamilton also has determined that for each year
of the first five years the rule as proposed is in effect
the public benefit anticipated as a result of enforcing
the rule as proposed is the provision of new informa-
tion to the public regarding its tax responsibilities un-
der changes made by the legislature There is no
anticipated economic cost to individuals who are re-
quired to comply with the rule as proposed
Comments on the proposal may be submitted to
D Carolyn Busch, P0 Box 13528, Austin, Texas
78711
The amendments are proposed under the Texas Tax
Code, 111 002, which provides that the comptroller
may prescribe, adopt, and enforce rules relating to the
administration ana enforcement of the sales tax.
3 312 Persons Engaged in the Graphic Arts or Relat-
ed Ot utpation
(a) Persons wx ho furnish their own supplies in pur-
suit ol their \ork, inLluding photographers, commercial
artists, port ait painters, etc , shall pay a tax on their sup-
plies, equipment, and any other taxable items [tangible
personal property] used b, them However, when sup-
plies or materials will become an ingredient or compo-nent part of a finished product held for sale, the [such]
materials are [shall] not [be] subject to tax at the time
of purchase by the artist See 3.300 of this title (relating
to Manufacturing, Custom Manufacturing; Fabricating;
Processing) The total charge for the finished product is
subject to [the] tax
(b) Persons who produce, process, print, or imprmnt
tangible personal property, when the materials used in
these processes have been furnished by the customer,
[shall] include photo finishers, book binders, printers,
etc.; the total charge made by them for such work is [shall
be] taxable When printing, imprinting, or processing is
performed in compliance with an order from a customer,
it is subject to tax based upon the total price charged to
the [such] customers
(c) The repair, remodeling, maintenance, and resto-
ration of tangible personal property is a taxable service.
The total amount charged the customer for labor and ma-
terials is subject to tax. See 3.292 of this title (relating
to Repairmen).
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within
the agency's authority to adopt.
Issued in Austin, Texas, on August 29, 1984
TRD-848922
Earliest possible date of adoption
October 5, 1984
For further information, please call (512) 475-1922.September 4, 1984
Proposed
Rules- _I I
9 TexReg 4739
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Texas. Secretary of State. Texas Register, Volume 9, Number 66, Pages 4703-4756, September 4, 1984, periodical, September 4, 1984; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243620/m1/37/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.