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 432.0045

432.0045 Franchise Fees. A magazine franchiser contracts with a printer to print a publication consisting of advertising for homes for sale. The printer delivers the publications to a franchisee.

Since a franchisee of the customer receives the publication, there is an indirect charge made by way of a franchise fee. In such case, sales tax applies to the charge made by the printer because the materials are not received by ". . . any other person at no cost" as required by Regulation 1541.5. 11/26/91.