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 432.0065

432.0065 Newsletter as Printed Sales Message. A newsletter which promotes or advertises goods or services, may qualify as a printed sales message; however, if it contains news or information of general interest it may not be considered a printed sales message, but instead may be a periodical. 12/1/88.