Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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340.0000 MAILING LISTS AND SERVICES—Regulation 1504

Annotation 340.0146

340.0146 Printing Mailing Labels. A firm prints and distributes newsletters for its customers. As part of the function, it purchases mailing lists. The contracts for printing the newsletters calls for anywhere from two to twelve issues with the average being four. Since the mailing list is used during the entire life of the contract, it appears that it is not purchased for a one-time use. Under these circumstances, tax applies to the sale of the mailing list to the firm. 5/20/97.