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 432.0030

432.0030 Directories. A directory provides only informational listings of the name, address and specialty of medical providers. The listings do not advertise or promote the sale of goods or services. The directory does not qualify as a "printed sales message", section 6379.5. 5/26/93.