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 432.0071

432.0071 Price List. A price list comprised only of a listing of items for sale and their prices serves only for informational purposes and is not promotional in nature. Therefore, it does not fall within the definition of a "printed sales message" under Regulation 1541.5. 5/22/89.