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 432.0161

432.0161 Telephone Directories. In a combined telephone directory, consisting of both yellow pages and white pages, a listing printed in bold style type in the white pages does not qualify as advertising. Yellow page listings constitute advertising and white page listings constitute nonadvertising. 5/24/88.