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 432.0019

432.0019 California State University Publication. A California state university publishes a publication every other Monday except during academic recesses. The publication contains a list of students who are scholarship recipients which comprises 75 percent of the written portion of the publication. The rest of the written portion consists of a calendar of upcoming events including student orientation events and children's sports camps.

Since the publication consists primarily of the list and calendar mentioned above, it is not printed for the principal purpose of advertising or promoting goods or services. Therefore, it is not a printed sales message and the printer's sale to the university is not exempt under section 6379.5.

However, since the publication is issued at least four times per year but not more than 60 times per year and contains information of general interest to the students of the university, it may qualify as a periodical. 9/29/94