Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


432.0000 PRINTED SALES MESSAGES—Regulation 1541.5

Annotation 432.0039

432.0039 Envelopes Used as Containers. In order for the sale of envelopes used as containers for printed sales messages to be exempt from tax, the envelopes must be sold to the "persons" who place the printed sales messages in the envelopes and sell the printed sales messages together with the envelopes. Accordingly, sales of envelopes to a mailing house which will use the envelopes to mail "printed sales messages" are subject to tax since the mailing house is not the seller of the "printed sales message." 1/27/88.