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 432.0607

432.0607 Posters Placed on Walls. A taxpayer prints sales messages in the form of posters for its customers. The taxpayer sends the posters by common carrier or U.S. mail to independent contractors for distribution. The independent contractors are hired by the taxpayer. The contractors place the posters on the walls of boarded-up buildings or temporary walls surrounding construction sites. Neither the taxpayer nor the contractors request permission from the owners of the walls to place the posters. The posters remain in place until the property owner or someone else removes them.

The property owners acquire dominion and control over the posters and thus become owners of the posters. The sale of the posters is therefore exempt. 11/15/93.