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Is design work for magazines and mailings done out of District for a District company in which no material comes into the District subject to sales or use tax?

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Is design work for magazines and mailings done out of District for a District company in which no material comes into the District subject to sales or use tax?

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The transaction is not subject to District sales or use tax since the master copy does not come into the District, since both the printing and mailings are not done in the District.

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