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 432.0100

432.0100 School Catalogs. School catalogs which are generally reference materials, i.e. comprehensive listings of class offerings, do not qualify as printed sales messages. For purposes of section 6369.5, "printed sales messages" is limited to those messages which principally advertise or promote the goods or services to which the printed matter relates. Accordingly, those catalogs which generally advertise a school to solicit prospective applicants for a fee do qualify as printed sales messages. To qualify as tax exempt printed sales messages, the mailing requirement of section 6379.5 must be satisfied. 4/21/87; 5/13/87.