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 432.0034

432.0034 Distribution by a Separate Division. The publishing division of a taxpayer purchases telephone directories from a printer and directs that the directories be delivered by common carrier to the distribution division of the taxpayer. The fact that delivery is by common carrier is not sufficient to make the sale exempt. For the sale to be exempt, the directories would have to be delivered to a separate entity which is engaged in business as a "mailing house." Although that separate entity could be related, such as a subsidiary, it must be a person other than the purchaser, which includes all its divisions. 1/4/94.