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 432.0018

432.0018 Calendars. Calendars are specifically excluded from the definition of "printed sales message" by Regulation 1541.5(a)(1). The words "unless they meet the principal purpose of advertising or promoting goods and services" modifies only the word "directories" and not the words preceding it. This conclusion is supported by the Board's Notice to Interested Parties dated 8/10/87, that specifies the limitation of the amendment to Regulation 1541.5. 3/29/90.