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 432.0031

432.0031 Directories. A directory consisting of 432 pages of directory listings and 276 pages of advertising, is produced by the Associated Students and distributed by an outside carrier.

Since not more than 50 percent of the printed area is advertising or promoting goods or services, the directory does not qualify as a "printed sales message." Sales tax applies to the sale of the directory to the association in this state. 12/8/92.