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 432.0160

432.0160 Telephone Directories. Telephone directories which consist entirely of yellow pages (classified and display advertising) qualify as "printed sales messages." Telephone directories that consist entirely of telephone numbers in alphabetical order, or in order by street address, do not qualify as "printed sales messages." Telephone directories which include a white pages section (alphabetical or street address listing) and a yellow pages section (advertising by goods or services) qualify as "printed sales messages" if more than one-half of the telephone directory consists of yellow pages advertising. 10/27/87.