Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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T

540.0000 TANGIBLE AND INTANGIBLE PROPERTY

Annotation 540.0346

540.0346 Sales of Advertising Space on the Internet. The sales of advertising space on the Internet are not subject to tax where there is no transfer of tangible personal property to the purchaser of the advertisement. If the seller of the advertising space provides any tangible personal property to the purchaser, the charges for the tangible personal property would be subject to tax. 2/26/97.