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

432.0072 Printed Sales Messages. A brochure for an upcoming video release which summarizes the video's contents, shows prices or price codes and has a "pop-up" cardboard insert of the video's character(s), can qualify as a printed sales message, provided it meets all the other requirements in Regulation 1541.5. 3/29/90.