Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
432.0000 PRINTED SALES MESSAGES—Regulation 1541.5
432.0023.675 Contract Carriers and Sellers Facilities. To qualify for exemption, the printed sales messages must be delivered by the seller to a common carrier or the U.S. Postal Service for delivery. The exemption does not apply if the seller delivers the printed sales messages via a contract carrier. The exemption also does not apply if the seller or the purchaser is a common carrier and makes delivery solely via its own facilities to the recipient. 8/4/94.