The Zakah of the Printing Press and Printed Books
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Question:
Honorable Shaykh, may Allah grant you success. A questioner says: A man has a printing press, and at the end of every year he pays the zakah of this press in the form of books. Is this action valid?
Answer:
There is no zakah on the printing press, and there is no zakah on the machinery. Zakah is due on its proceeds if it yields dirhams, or if it prints books for sale and they remain with him until the completion of the lunar year. He must appraise them at their value and pay zakah on them by giving one-fourth of one-tenth. Yes.
Honorable Shaykh, may Allah grant you success. A questioner says: A man has a printing press, and at the end of every year he pays the zakah of this press in the form of books. Is this action valid?
Answer:
There is no zakah on the printing press, and there is no zakah on the machinery. Zakah is due on its proceeds if it yields dirhams, or if it prints books for sale and they remain with him until the completion of the lunar year. He must appraise them at their value and pay zakah on them by giving one-fourth of one-tenth. Yes.
Source
شرح إغاثة اللهفان من مصائد الشيطان لابن القيم، فصل وأما سماعه من المرأة الأجنبية أو الأمرد فمن أعظم المحرمات — islamhouse.com (59:03)
The Arabic text is a machine transcription of the audio recording.