Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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480.0000 RETAILER

Annotation 480.0290

480.0290 Sales of Catalogs. A firm publishes a catalog which lists mail order catalogs from a variety of unrelated mail order firms. It receives orders for the mail order catalogs together with a payment. It forwards the order to the specific mail order firm which, in turn, mails the catalog to the customer.

The firm publishing the catalog which lists the mail order catalogs is the retailer of the catalogs furnished. The sales of the catalogs are subject to tax. 1/27/92.