Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
432.0000 PRINTED SALES MESSAGES—Regulation 1541.5
432.0032.400 Directory. A directory consists of 208 pages listing names, addresses, and specialties of medical service providers who have contracted with a company. The contracted providers and health plan enrollees depend on the directory in making referrals within the network.
An exemption is provided for catalogs, letters, circulars, brochures, and pamphlets consisting substantially of printed sales messages for goods and services. The directory provides only informational listings that do not advertise or promote the sale of goods or services and does not qualify for the exemption as a "printed sales message." 5/26/93.