Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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480.0000 RETAILER

Annotation 480.0210

480.0210 Publishers Advertising Beauty Products. An advertisement for beauty products is contained in a publication. The end of the advertisement, in fine print, states that the payments are received on behalf of "beauty sampler participants" featured in the advertisement. The purchasing instructions were printed beside a tear-out card which stated in part to simply check your Beauty Collection choices on the attached card (or a separate piece of paper) and mail along with your remittance to the publisher at an Ohio address. On the card itself was an "800" number for telephone orders. The entity handling the telephone and mail orders is a wholly owned subsidiary or division of the publisher.

The addition of the fine print matter does not remove the publisher (or its subsidiary) from being a retailer. Prospective customers have no reason to believe that they are purchasing from or dealing with any entity but the publisher. The checks are made out to the publisher and mailed to the publisher at an Ohio address. The telephone number is the publisher's and the extension goes to the subsidiary or division of the company. 7/27/93.