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 432.0029.5

432.0029.5 Delivery to Purchaser. A printer delivers 10% of a printed sales message order to the customer. This is the percentage of the original mailing which it believes will be returned by the post office with corrected addresses.

Approximately 30–60 days later, the customer will redeliver this 10% to the mailing house for subsequent mailing to the corrected addresses. Ten percent of the order is subject to tax. In order for the exemption for printed sales message to apply the printed matter cannot be delivered to the customer. 8/1/88.