Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
432.0000 PRINTED SALES MESSAGES—Regulation 1541.5
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.