Composite supply determination: principal supply rule classifies printing as service for publications but goods for printed articles. Clarification treats printing contracts with recipient-supplied content as composite supplies decided by the principal supply: where the printer supplies physical inputs and printing predominates for books and similar publications, the supply is a service; where the physical article is the predominant element for ordinarily good-like items (envelopes, boxes, tissues, wallpaper), the supply is goods and printing is ancillary.
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Provisions expressly mentioned in the judgment/order text.
Composite supply determination: principal supply rule classifies printing as service for publications but goods for printed articles.
Clarification treats printing contracts with recipient-supplied content as composite supplies decided by the principal supply: where the printer supplies physical inputs and printing predominates for books and similar publications, the supply is a service; where the physical article is the predominant element for ordinarily good-like items (envelopes, boxes, tissues, wallpaper), the supply is goods and printing is ancillary.
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