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 432.0050

432.0050 Game Cards. Game cards used in a game sponsored by a soft drink company and a chain of pizza restaurants contain only small logos for each company in the respective upper corners of the cards and a fine print statement that one of the prizes is a soft drink. No other advertising appears on the game cards. The cards cannot be considered printed sales messages since they are not produced for the principal purpose of advertising or promoting goods and services. 4/6/94.