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 432.1700

432.1700 Telephone Directory Bold Listings. Bold listings and other business listings in the white pages of a telephone directory are not regarded as advertisements. Coupon sections do qualify as advertising. In calculating whether a directory contains more than 50 percent advertising, only the yellow pages and coupon sections are considered as advertising. 11/5/93.