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

432.0063 Independent Contractor as Separate Entity. Taxpayer provides full printing service to a variety of customers. For various business reasons, the majority owners of the printing business form a general partnership trucking firm which will provide common and contract carrier services to taxpayer and others. The trucking entity is engaged to deliver printed sales messages for taxpayer. Deliveries are to certain specified individuals (i.e., homeowners) at no cost to such individuals.

Assuming that the independent contractor (trucking entity) would not qualify as an employee under common law principals as well as Internal Revenue Service Guidelines, the sale of such printed sales messages is exempt from sales tax. 11/21/91.