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 432.0074

432.0074 Promotional Prizes. Window displays, sun visors, clocks, calendars, and other novelty items containing printed promotional messages for home videos which are provided to wholesalers for distribution to retailers as they see fit, are not "printed sales messages". The exemption provided for in section 6379.5 is limited to ". . . catalogs, letters, circulars, brochures and pamphlets . . .". 1/4/90.