Are printing materials subject to zakaah?

Firstly: 

In the answer to question
no. 74987 we
have stated that manufacturing equipment, materials and tools which are
intended for use and not for sale are not subject to zakaah. Rather zakaah
is due on the profits that result from using these tools and equipment, if
it reaches the nisaab and one full hijri year has passed. 

Based on that, these materials in the printing press are not
subject to zakaah. 

Shaykh Ibn Baaz (may Allaah have mercy on him) was asked a
similar question and he replied: 

Zakaah must be paid by the owners of printing presses and
factories etc on the things that are prepared for sale; as for the things
that are prepared for use, no zakaah is due on them. The same applies to
cars, furniture and vessels that are prepared for use; no zakaah is due on
them, because of the report narrated by Abu Dawood (may Allaah have mercy on
him) with a hasan isnaad from Samurah ibn Jundub (may Allaah have mercy on
him) who said: The Messenger of Allaah (peace and blessings of Allaah
be upon him) used to command us to pay zakaah on that which we had prepared
for sale. End quote.

 Majmoo’ Fataawa Ibn Baaz,
14/186-187 

Shaykh Ibn ‘Uthaymeen was
asked about a man who had a laundry, and some people said to him: You have
to pay zakaah on the equipment that you have. Is this correct? 

He replied: Zakaah is to be paid on trade gods, which are
things that a person buys and sells, and whenever he thinks he can earn
something he sells it and whenever he thinks he will not earn anything he
does not sell it. Laundry materials are not regarded as trade gods, because
the owner of the laundry wants to keep them with him, so they come under the
same heading as what a man keeps in his house such as furniture, vessels and
so on. So zakaah is not due on them. Whoever told him that zakaah is due on
them is mistaken. 

Majmoo’ Fataawa Ibn ‘Uthaymeen,
18/207 

Secondly: 

Zakaah is due on the
profits of this printing press if they reach the nisaab and one full hijri
year passes; one quarter of one tenth must be paid, i.e., 2.5 %. 

Thirdly: 

There are some of the goods owned by the printing press that
are regarded as trade goods; this includes everything that the printing
press buys with the aim of re-selling it after making some changes to it,
such as paper, ink, materials used for binding books, and books owned by the
printing press which they print in order to sell, etc. 

All of these things are regarded as trade goods, so their
value should be calculated at the end of every year, and zakaah paid at a
rate of 2.5 per cent. 

See Majallat al-Majma’ al-Fiqhi, 4/1/735, article by
Dr. Wahbah al-Zuhayli.