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Where stamped envelopes or government postals are purchased and printed for customers or where stamps are provided, the amount of the postage may be deducted from the total charge to the custcmer in deter- mining the seili~g price. Sales of printed matter to advertising agencies who purchase for their own use or for the use of their clients, and not for resale in the regular course of business are deemed to be sales for cor~,.tm~tica and sub- ject to the Sales Tax. Sales of tickets to theater owners, amusement operators, transporta- tion ccmpanies and othez~ are sales for consmmption and subject to the Sales Tax. Such tickets are not resold by the theater o~mers or amusement pro- prietors as t~a~gible personal property, but are used merely as a receipt of the patrons for payment and as evidence of the right to admission or trans- portation. Sales of school amauals and sLmilar publications by printers to school districts, private schools or student orgsnizations therein are sub- ject to the Sales Tax. Sales by printers of books, envelopes, folders, posters, racing forms, stationery, tickets, and other printed matter to dealers for resale in the re~]ar course of business are wholesale sales and are not subject to the Sales Tax. (a) Charges made for imprinting or binding materials owned by others are not subject to the Sales Tax. If a custmr~r ikcmished his own paper stock, not supplied by the printer, for printing or furnishes old or unbound books to a binder for bindf~g, the printer or bindery is merely furnishing a service. (b) Sales to printers of equipment, supplies, and materials which do not become a component parc or ingredient of the finished printed matter sold are subject to the Sales Tax. This includes, among others, sales of stationery, engraving, furniture, lubricants, machinery, type, lead, slugs snd mats. Sales ~o printers of paper stock and ink which become a part of the printed, matter sold are sales for resale and are not subject to the Sales Tax. RULE 68: Resale Certificate Dealers shall require certificates of resale on all tangible personal property sold in this City for the purpose of resale, and such certificates must be available at the establisb~Tent of the dealer for ready inspection and comparision with the deductions Clain~d on monthly sales tax returns; provided that a dealer duly registered under the provisions of the Ordin- ance and continually engaged in the sale of tangible personal property at retail may present evidence to his wholesaler or supplier as to bis regis- tration as a retailer, and sb~]] not be ~equired to execute certificates of resale c~ individual purchases as long as there is no change in the character of his operation and the purchases are of ~argible personal property of the- sort usually purchased by the purchaser for resal..e.