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 432.0076.800

432.0076.800 Publication Advertising Conventions and Seminars. An association purchases from a printer brochures printed to the special order of the association. These brochures advertise or promote convention or seminars conducted by the association. The association never receives these brochures from the printer, but rather a mailing house distributes the brochures to persons who receive them free of charge and who become the owners thereof.

The sales of the brochures to the association are exempt as printed sales messages. The brochures are printed to the special order of the association for the principal purpose of advertising, they are distributed by a mailing house, and they are received at no cost by the person who becomes the owner of the brochures. 8/31/88.