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 432.0078

432.0078 Publications Shipped to Purchaser's Premises. Publications which qualify as "printed sales messages" are shipped to the parking lot of the purchaser. An independent contractor picks them up for delivery to other persons at no cost to that person.

Since the publications are sent to the premises of the purchasers, they are not sent directly to "any other person at no cost to that person who becomes the owner there of". Tax applies to the sales of printed sales messages which are delivered to the purchaser. (Sales and Use Tax section 6379.5.) 11/21/91.