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 432.0072.700

432.0072.700 Professional Magazines. A taxpayer derives its revenues from sales of advertising space in various magazines which it publishes. These are professional magazines which cater to business students, engineering students, and practicing engineers. The magazines are distributed free of charge.

The magazines do not qualify as printed sales messages. The advertisements do not directly advertise or promote goods or services. These publications provide career information and allow the various advertisers (potential employers) to solicit applications from potential employees. The ads, without exception, do not identify goods or services, but only identify the company which placed the ad. 3/26/92.