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 432.0082

432.0082 Radio Station Newsletter. A radio station newsletter promoting its events, disc jockeys, and prizes which includes a response mechanism for listeners to write back to the station, qualifies as a printed sales message. As such, the sale of the newsletter is exempt provided it meets the other requirements of Regulation 1541.5 (b)(1) through (b)(3). 5/31/91.