Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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432.0000 PRINTED SALES MESSAGES—Regulation 1541.5

Annotation 432.0012.500

432.0012.500 Book Covers. Book covers which contain advertising for businesses and which are provided to schools free of charge do not qualify as printed sales messages. Book covers are not a form listed in section 6379.5 (i.e., catalogs, letters, circulars, brochures, and pamphlets) and, thus, do not qualify as printed sales messages, even though they meet the other requirements of section 6379.5. 7/8/96.