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