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 432.0068

432.0068 Parking Lot Delivery. A seller delivers printed sales messages to the customer's parking lot where distributors pick up and distribute the publications. The customer explained that the reason the printed sales messages are delivered to the parking lot is that they must be delivered to third parties the day they are delivered to the customer.

Regardless of the reason for having the publication delivered to the parking lot, since the seller delivers the publications to the customer instead of the third party donees who receive them at no cost, the sale to the customer does not qualify for the exemption for printed sales message. 4/15/92.