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Arizona Administrative Code (Last Updated: November 17, 2016) |
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Title 15. REVENUE |
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Chapter 5. DEPARTMENT OF REVENUE |
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Article 11. TRANSACTION PRIVILEGE TAX – JOB PRINTING CLASSIFICATION |
Section R15-5-1101. Definitions
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For purposes of this Article, the following definitions apply:
1. “Image developing” means the copying or reproducing by a printer of an image by any means from film, paper, video, or another data storage medium to photographic print paper or another storage medium that can visually display the image.
2. “Job printing” means the copying or reproducing by a printer of documents or data directly or indirectly pro-
vided by the printer’s customer, including by another per- son at the customer’s direction, for the ultimate purpose of producing a physical or electronic copy of the docu- ment or data. The document or data can be textual or pic- torial, and may be received by the printer in physical or electronic form. Examples of methods of job printing include dye sublimation, electrostatic printing, flexogra- phy, gravure, inkjet printing, laser printing, lithography, offset printing, optical scanning, photocopying, photofin- ishing, reprographic printing, screen printing, thermogra- phy, xerography, and similar means of duplication.
3. “Photography” means the process of taking and supply- ing images to customers, using film, video, or another data storage medium.
4. “Printer” means a person that copies or reproduces tex- tual or pictorial material by any means, process, or method of job printing, engraving, embossing, or copy- ing, but that does not distribute the copied or reproduced material on the person’s own behalf.
5. “Printing” means a finished product in physical or elec- tronic form produced by a printer through job printing, engraving, embossing, or copying and that is held for sale by the printer.
6. “Qualifying health care organization” has the same mean- ing as prescribed in A.R.S. § 42-5001(10).
7. “Qualifying hospital” has the same meaning as prescribed in A.R.S. § 42-5001(11).
Historical Note
Repealed effective August 13, 1987 (Supp. 87-3). New Section made by final rulemaking at 11 A.A.R. 5493, effective February 6, 2006 (Supp. 05-4).