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Frequently Asked Questions |
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What are the trade customs regarding spoilage of customer-owned materials in the mailing/fulfillment area? |
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As more printers get into the fulfillment service area, this question from one member becomes of increasing interest. MFSA (Mailing and Fulfillment Service Association) has published trade customs regarding mailing and fulfillment and specifically on "shrinkage." An excerpt: "All direct mail handling and processing involves spoilage. Spoilage of up to three (3) percent of customer’s material is typical. Allowances for spoilage should be taken into consideration in ordering material. Every effort will be made to handle customer's material with frugality and to prevent undue spoilage. Nevertheless, the mailer cannot accept responsibility for shortages of material as a result of normal spoilage in processing. All stock and materials belonging to a customer will be held and stored only at the customer's risk, and the customer shall be responsible for insurance on their material." |
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When must an employer provide personal protective
equipment (PPE)? |
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OSHA requires employers to provide a safe working environment for employees. Hazards that an employer must protect its employees from include any processes, equipment, chemicals, radioactive materials, or mechanical irritants that could cause injury or impairment of any part of the body through absorption, inhalation, or physical contact. If the hazard(s) cannot be eliminated by engineering controls, the employer must provide any necessary personal protective equipment (PPE) to enable the employees to safely complete their duties.
All PPE used in the workplace must be of the type design and material adequate for the task performed and/or hazard encountered. PPE must be in a condition good enough to protect the employee from the hazard. Since the condition of PPE will degrade with use (or due to shelf life), the employer and employee must inspect PPE to make sure that damaged or defective PPE is removed from service. The OSHA PPE regulations are found at 29 CFR 1910.132 – 138. |
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What is my state's law on business licenses, incorporations and naming regulations? |
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Go to the Small Business Administration (SBA) website, and you'll find a link to the best site that offers state-specific advice. If you need small business data on your state, review the SBA's fact book, Small Business Profiles by State. |
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Do we have to pay Maryland sales tax or property tax on leased printing equipment? |
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No, if the leased equipment is used in manufacturing, it is not subject to sales tax or personal property tax in Maryland, Virginia or Pennsylvania, whether purchased or leased. Of course D.C. provides no such break to manufacturers. |
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Do we have to pay Maryland sales tax on computer equipment used only in the production process such as in our prepress department? |
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No, such equipment is considered manufacturing equipment and exempt from sales tax and personal property tax. |
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Do we have to pay Maryland sales tax or property tax on leased printing equipment? |
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No, if the leased equipment is manufacturing equipment and if the cost is capitalized by the leasing company, then it is not subject to sales tax or personal property tax in Maryland. |
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Do we have to pay Maryland sales tax when purchasing a copier used to make printed copies for sale? |
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This question is far more complicated than it seems. There are two cases of Maryland law with opposite results. The first case establishes that a copier that is available for customers to use to make copies on a walk up basis is subject to sales tax. The second case provided that a larger Docutec type copier that is back in the pressroom along side of other presses, and not available to customers, is manufacturing equipment and not subject to sales tax. |
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What is the law concerning the reproduction of currency for advertising purposes? |
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Paper money, checks, bonds: Photographic or other likenesses of US and foreign currencies are permissible for any nonfraudulent purpose, provided the items are less than 75% or greater than 150% of the size of the original item. As of May 31, 1996, color reproductions are permissible, but must be one-sided. Negatives and plates must be destroyed after use. Coins: Photographs or printed illustrations may be reproduced for any purpose. |
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Is there sales tax on the energy used to run our manufacturing plant? |
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No. If more than one half of the energy used on a meter is to provide power for manufacturing, your entire bill is exempt from sales tax. The power actually used just to heat the plant or the power needed to provide for office equipment or the office environment is not considered as used in manufacturing. If you are on a single meter you must therefore do a calculation on the kilowatts used by the various pieces of equipment in your manufacturing plant and be able to substantiate that more than 50% of your energy is going toward that manufacturing purpose. |
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Who has the responsibility for proofreading? |
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Ultimately, it is the client's responsibility to get the copy right. However, an error is an error. If the printer could have seen and queried the problem, the usual "washing of hands" leaves (at best) a negative impression and passes up an opportunity to add value to the printer-customer relationship. Reading the copy on most advertising/direct mail jobs doesn't take much time, and it may establish a relationship with a client that leads to bigger jobs in the future. It can also strengthen ties with return customers. |
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What is the law with regard to employees' military
reserve obligations? |
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Federal law requires employers to allow reservists time off for both mandatory and voluntary reserve training, and prohibits employers from placing time limits on the training taken. It is also illegal for employers to require reservists to use vacation time for the training periods, deny employees promotions because of military absenteeism due to days missed for reserve training or injuries incurred during military duty. The law requires that reservists notify their employers as soon as possible about scheduled training periods and any schedule changes, and report back to work immediately following training. |
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How long do you need to keep OSHA 300 Reports? |
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Five years. For minimum record retention requirements for various company files, see our Records Retention Guide, or contact PGAMA, 410-319-0900. You may download a copy of the newest form here. |
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Can an employee who refuses to work overtime be suspended or terminated? |
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An employer has a right to demand a "reasonable" amount of overtime from employees. The question of reasonableness is obviously subjective and circumstances vary. It may be perfectly reasonable to insist that a person work 7 days a week for the first one or two weeks because of a large rush job, but it may not be reasonable to require an individual to work 7 days a week for an extended period of time. |
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Does national labor law require a lunch break after a certain period of time? |
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No. Lunch breaks are not required under labor law. Obviously informal breaks necessary for hygienic purposes must be reasonably given. Many employers find that a lunch break actually increases productivity. In some cases, however, pressroom employees eat on the fly and are paid for the time that they spend grabbing a sandwich or coke while staying in the vicinity of their machines. |
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