Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
432.0000 PRINTED SALES MESSAGES—Regulation 1541.5
432.0021 Cash Register Tapes. A printer's client markets advertising space for local business on cash register tapes used in various stores. The client supplies the cash register tape, at no cost, to the stores. The client purchases the property tax-paid, designs the advertisements to the customer's specifications, and distributes the cash register tapes to the various stores.
Regulation 1541.5 provides that "printed sales messages" do not include "cash register tapes". The phrase "unless they meet the principal purpose of advertising or promoting goods or services" in Regulation 1541.5(a)(1) relates only to directories. At the request of publishers of certain directories, the Board added to Regulation 1541.5 the words: "or directories unless they meet the principal purpose of advertising or promoting goods or services" to allow certain directories (e.g. "Yellow Pages") to qualify as printed sales messages when the principal purpose of the publication of the directories was to advertise or promote goods or services. 3/18/92.