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 432.0069

432.0069 Posters. Posters printed for distribution to video stores may qualify as printed sales messages when they consist of a single sheet of paper and are printed to the special order of the purchaser for the principal purpose of advertising or promoting video rentals. This type of poster would fall into the category of a "circular." If such posters are delivered in accordance with the requirements in Regulation 1541.5(b)(2) and (3), the sale of the posters will not be taxable. 7/16/90.