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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 432.0000 Printed Sales Messages > Annotation 432.0003

Sales and Use Tax Annotations


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432.0000 Printed Sales Messages—Regulation 1541.5

Annotation 432.0003

432.0003 Advertising Layouts. Advertising layouts are not regarded as printed sales messages and sales of such layouts do not qualify for exemption. 2/18/94.