Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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M

340.0000 MAILING LISTS AND SERVICES—Regulation 1504

Annotation 340.0040

340.0040 Addressing. The addressing of a reply envelope mailed with other material is nontaxable. However, if the printed envelope is not a reply envelope but in the nature of advertising or other promotional material, the addressing charge is taxable. When a window-addressed card is printed to be used as the address for correspondence mailed to a consumer and the identical address is placed on printed advertising material enclosed in the mailed material, the charge for the window addressing is tax exempt, but the charge for addressing on the advertising material is taxable. 10/6/64; 9/24/86.