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 432.0043

432.0043 Folders Used as Containers. Folders preprinted with a company logo together with the name of a product which are used as containers to insert "printed sales messages," qualify as a part of the printed sales message.

However, if the folders are sold independently they do not so qualify. Under these circumstances, it is not ". . . a container . . . sold with printed sales messages for shipment or delivery . . ." pursuant to Regulation 1541.5(b)(7). 1/8/90.