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 432.0035

432.0035 Double Postcards. A double postcard consists of a single sheet of heavy paper stock 8½" x 6". One half of the card contains a printed sales message on both sides of the card. The other half of the card contains a reply postcard with a printed sales message on the back of it that states in part "if you like your sample copy, honor our $19.97 invoice to get 11 more issues—12 in all."

Although the reply postcard portion is not a printed sales message, the described document is printed for the principal purpose of advertising or promoting the sales of goods and qualifies as a printed sales message. If the printed sales message is otherwise sold and delivered in accordance with Regulation 1541.5, the sale is exempt from tax. 5/15/92.