Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
432.0000 PRINTED SALES MESSAGES—Regulation 1541.5
432.1100 Use of Mailing House. Pursuant to Revenue and Taxation code section 6379.5 and Regulation 1541.5, there is no restriction requiring the parties to use a mailing house that acts solely as the purchaser's agent and not one that acts as the seller's agent.
If the mailing house acts as an agent of the seller, the printed sales messages would be "mailed or delivered by the seller" and, thus, meet the delivery requirement of the statute. It is believed that the language was added to allow the seller to deliver the printed sales messages to a mailing house hired by the purchaser without losing the exemption. 12/16/91.