Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.0038


295.0038 Compensation from Advertisers. Taxpayer publishes maps on behalf of a local Chamber of Commerce. No payment is received directly from the Chamber of Commerce, but the publisher is compensated out of proceeds from the sale of advertising on the maps. The Chamber of Commerce authorizes publisher to receive payment directly from the advertisers.

The publisher is selling the maps to the Chamber of Commerce and the amounts paid by the advertisers are paid on behalf of the Chamber of Commerce for the publications of the maps. The amounts received by the publisher from the advertisers are taxable gross receipts. 11/21/91.