Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
540.0000 TANGIBLE AND INTANGIBLE PROPERTY
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.