Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
432.0000 PRINTED SALES MESSAGES—Regulation 1541.5
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.