Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
432.0000 PRINTED SALES MESSAGES—Regulation 1541.5
432.0042.750 Fabric Sample Books. Sample books which contain cuts of fabric do not qualify as printed sales messages merely because they include some incidental printing. Any printing on such sample books is ancillary to the fabric, which is the primary marketing tool. That is, the sample books do not consist substantially of printed sales messages for goods and services, but rather consist substantially of samples. 5/4/95.