Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
432.0000 PRINTED SALES MESSAGES—Regulation 1541.5
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.