Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
432.0000 PRINTED SALES MESSAGES—Regulation 1541.5
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.