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

432.0042 Exemption Certificate Issued by Customer. An exemption certificate, accepted in good faith, relieves the seller from liability from sales tax for sales of printed sales messages delivered in accordance with subdivisions (b)(2) and (b)(3) of Regulation 1541.5. However, if the seller fails to deliver the printed sales message in such a manner and delivers the printed material to the purchaser or the purchaser's agent, the seller would be subject to the sales tax because the seller did not comply with the delivery requirement stated in the exemption certificate. (Regulation 1541.5(c)(3).) 2/24/94.