Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
540.0000 TANGIBLE AND INTANGIBLE PROPERTY
540.0015 Advertisement Placed on Compact Disks. Where the sale of advertising space on compact disks involves no transfer of tangible personal property to the purchaser of the advertisement, no sales or use tax applies to such advertising charges. 11/21/94.