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 432.0037

432.0037 Education Brochures. A brochure which promotes a seminar by illustrating the educational offerings, speakers, itinerary, and a registration form and which is printed to the special order of the purchaser will qualify for the "printed sales messages" exemption provided it is mailed or delivered by the seller (printer), the seller's agent, or mailing house at no cost to the recipients who become the owners. 6/13/88.