Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
432.0000 PRINTED SALES MESSAGES—Regulation 1541.5
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.