Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
432.0000 PRINTED SALES MESSAGES—Regulation 1541.5
432.0032 Directories. Although generally excluded from the definition of "printed sales messages", directories which meet the principal purpose of advertising or promoting goods and services are included. The printer of the pages of such directories delivers the pages to a bindery via a carrier for further processing. The bindery binds the directories and affixes the mailing labels. The directories are then either sent by the bindery to the post office for mailing to recipients who receive them at no cost or the purchaser picks them up. The printer's sales of directory pages are taxable if the purchaser picks up the bound directories from the bindery. The printer's sales of the directory pages are exempt if the directories are mailed or delivered by the bindery or its agent through the U.S. Postal Service or common carrier and received by the recipient at no cost.
The bindery is performing fabrication which constitutes a sale. That sale is taxable when the customer picks up the directories, and is exempt if the directories are mailed or delivered by the bindery or its agent through the U.S. Postal Service or common carrier and is received by the recipient at no cost. 4/26/90.