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 432.0063.840

432.0063.840 LifeHelp—Service Request Card. Because the principal purpose of the LifeHelp circular is to advertise/promote the sale of kits, the circular qualifies as a printed sales message even though the bottom half is an order/request form.

The sale of the circular is exempt if it is printed to the special order of the purchaser and is delivered through the mail or common carrier to any other person at no cost to that person who becomes the owner of the circular. 9/7/93.