Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(c) GUIDES AND DIRECTORIES
385.0973 Yellow Pages Business Directory. A company contracts with its customer to provide them with an advertisement in a yellow pages business directory. The company sends the customer only one directory, free of charge, confirming the advertising placement. The company does not sell the directories but will send free copies to other companies, governmental agencies and non-profit organizations. Any requests for volume orders are referred to an unrelated company which makes volume sales of the directory.
Under the facts, the company is not selling directories to persons who purchase advertising space in the directory and is not required to file any California Sales or Use Tax Returns. 9/21/92.