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 432.0064.425

432.0064.425 Maps. A printing company prints maps of specific communities to the special order of a real estate company. The maps are given by the real estate company to potential purchasers of homes in order to help the potential purchasers locate homes for sale in the communities. The maps also contain written information about the communities and advertisements for over seventy businesses. The main portion of the map product is devoted to actual maps and written information about the communities. Only a small portion of the map product contains advertisements. Since the map product does not consist of over 50% advertising, it is not for the principal purpose of advertising or promoting the sale of goods and services and, therefore, does not qualify as a printed sales message. 9/24/97. (M98–3).