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 432.0750

432.0750 Soliciting Donations. Circulars soliciting donations for a charitable organization are not printed sales messages even though the donations will be used by the organization to purchase goods and services that will be provided to those in need.

Solicitations can only be construed as a "printed sales message" if they meet the principal purpose of advertising or promoting goods or services. Solicitations requesting donations do not meet this criteria. Therefore, the circulars are subject to the tax. 4/15/94.