Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

432.0000 PRINTED SALES MESSAGES—Regulation 1541.5

Annotation 432.0600

432.0600 "Physician's Handbook." This handbook advertises services to community physicians for the purpose of attracting patient referrals. The table of contents of the handbook lists the university's various departments. The sections of the handbook describe the departments and list physicians and telephone numbers. There is also an alphabetical index of physicians. This handbook appears to be a directory that is a reference guide of the services and physicians and is not a printed sales message within the meaning of Regulation 1541.5. 11/19/92.