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 432.0085

432.0085 Real Estate Flyers. Real estate flyers which contain articles concerning real estate are published monthly. The flyers are sold to customers in quantities of 500 to 10,000 per month, every month. The flyers are shipped by UPS directly to the customers.

Since the flyer does not contain printed sales messages promoting the sales of goods or services and is shipped directly to the customer, the sale is not exempt under Regulation 1541.5(b). 9/24/91.