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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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432.0000 Printed Sales Messages—Regulation 1541.5
Annotation 432.0023.600
432.0023.600 Common Carrier Selling Printed Sales Messages. A common carrier delivers telephone directories usually once a year. It also inventories directories at satellite warehouses for delivery to new telephone customers. It proposes to insert printed sales messages which it sells to advertisers in the telephone books. Initially, it plans to print the messages it sells, but in the future it may contract out the printing.
The requirement for exemption in Regulation 1541.5(b) that a printed sales message be delivered by a common carrier is not met when the common carrier is either the purchaser or the seller of the printed sales message. The requirement may be met if a portion of the transportation is by another carrier or the postal service, either to the warehouse or to the customer or both (1541.5(b)(5)). In any event, the purchaser may not gain possession of the printed sales messages at any time. 4/27/94.