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 432.0042.750

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.