FolgerGraphics Printing Tax Information Page
This page is designed to assist our Customers with printing/mailing taxation questions. If your question is not answered here, contact your FolgerGraphics Printing Project Manager for assistance. PDF Fillable Forms are available for each tax exemption type, and must be completed and on-file with FolgerGraphics, Inc. in order for your job(s) to not be taxed. Without a form on file, FolgerGraphics is required by law to include tax on your order.
View BOE-95 dated 4/1/2015 - California Sales and Use Tax Rates by County and City. This document will provide the tax rate FolgerGraphics will charge based on the delivery address of your order.
Printed Items that are Taxable
Forms or business collateral that are used by your business. These include letterhead, envelopes, business cards, presentation folders, forms, signage, etc. that you are not reselling to a third party. Office copies of Newspapers or Periodicals or Printed Sales Message pieces are also taxable. For example, if your job is for 1,000 Printed Sales Message Postcards printed/mailed by FolgerGraphics, Inc. and 200 extras delivered to your office, the sales tax applied to your invoice would be calculated based on the cost of printing the 200 office copy pieces as long as a Printed Sales Message form is on file at FolgerGraphics.
PDF Fillable Forms are available for each tax exemption type and must be completed and on-file with FolgerGraphics, Inc. in order to be non-taxable. Without a form on file, FolgerGraphics is required by law to include tax on your order.
In general, a Printed Sales Message is a catalog, letter, circular, brochure or pamphlet printed to advertise or promote goods or services and mailed through the U.S. Postal Service or by common carrier. It does not include newsletters, annual reports, newspapers or periodicals. Examples of Printed Sales Message materials are (but not limited to):
- Postcards printed/mailed that advertise or promote your product or business. A clear dollar amount charged for the product or business service must show on the printed piece.
- Course Catalogs printed/mailed that include fees for attending the class/course.
A more detailed explanation of Regulation 1541.5, can be found on pages 2 and 3 of our Printed Sales Message Tax Form.
In general, Regular Interval Newspapers or Periodicals are those that are distributed FREE OF CHARGE and are printed on a schedule (regular interval). Regular intervals is defined as being printed at least 4x/year but not more than 60x/year. Examples of Regular Interval Newspapers or Periodicals are (but not limited to):
- Newspapers (printed weekly)
- School Newspapers (typically printed 9x/year)
- Magazines (printed monthly, bi-monthly or quarterly)
- Newsletters (printed monthly, bi-monthly or quarterly)
Download, print and complete our Printed Sales Message Tax Form.
If you publish a publication less than 4x/year, and believe your printing project qualifies for tax exempt status under Section 501(c)(3) of the Internal Revenue Code, a form must be on file at FolgerGraphics.
If you are a Business that holds a valid Resale Certificate and will be reselling printed materials purchased from FolgerGraphics, you must have a Resale Certificate completed, signed and on file with us. Resale numbers are checked by FolgerGraphics for validity. An example of items that may fall in this category (but are not limited to):
- You are an Event Promotion/Design/Marketing business that purchases printed materials from FolgerGraphics, Inc. then charges your client for the pieces.
- You print a magazine that is purchased or paid for by the end user (your reader).
If your question is not answered in this document, contact your FolgerGraphics Printing Project Manager for assistance.
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BOE California Sales Tax Chart
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