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 432.0012.875

432.0012.875 Brochure—50% Advertising. A brochure consists of 48 pages (which include a four-page golf score card). Of those 48 pages, 24 consist of advertising and the remaining 24 pages are informational. Since the brochure does not consist of over 50 percent advertising, the brochure is not for the principal purpose of advertising and, therefore, it does not qualify as a printed sales message within the meaning of Regulation 1541.5(a)(1). Thus, the exemption provided by section 6379.5 does not apply. 11/2/93.