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 432.0023.675

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.