Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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432.0000 PRINTED SALES MESSAGES—Regulation 1541.5

Annotation 432.0162

432.0162 Telephone Directories. The Fremont and Milpitas, Newark and Berryessa Telephone Directory has both "white" and "yellow" pages bound in the same volume. White pages mean and include those pages which alphabetically list names, addresses and phone numbers in a single line. Yellow pages generally mean those pages which contain blocks of advertising. White pages are not printed sales messages while the yellow pages are printed sales messages. In addition, the directory also features center color ad pages and coupon pages, which are also considered to be printed sales messages.

The principal purpose of the directories is to advertise or promote goods or services. This conclusion is based on the substantial quantity of yellow pages, center color ad pages, and coupon pages which outnumber the white pages. In addition, the recipient of the directory receives it at no charge and becomes the owner thereof. To qualify as tax exempt printed sales messages, the mailing requirement of section 6379.5 must be satisfied. 6/13/88.