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 432.0023.650

432.0023.650 Contest Blanks and Customer Comment Forms. Among the printed items which do not qualify as printed sales messages are entry blanks for contest drawings and forms requesting comments from customers. Envelopes in which printed sales messages will be enclosed are exempt when sold with the printed sales message for shipment or delivery. 5/24/89.