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 432.0077

432.0077 Publication Advertising Properties for Sale. A publication, which advertises properties for sale and is distributed to supermarkets and newsstands where it is free of charge to the general public, qualifies as a printed sales message. However, in order for the exemption to apply, the publication must be delivered in accordance with the requirements of Regulation 1541.5 (b)(1) to (b)(3). 11/27/89.