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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
432.0023 City Convention Center Guide—Printed Sales Message. The publisher of City Convention Center Guide contracts with an outside printer to print the Guide. The Guide is shipped by common carrier to a van lines warehouse who ships the guides to the Convention Center. A delivery service distributes the Guide to the event participants, and also will pick up the Guide at the van lines warehouse for redelivery to various motels and hotels.
After reviewing the contract, it was concluded that the transaction is not a sale by the publisher to the Convention Center, but rather that the publisher is the consumer of the Guide. The publisher publishes the Guide on its own behalf and does not appear to be responsible for providing any Guide to the Convention Center or to any other persons on behalf of the Convention Center. If the printer ships the Guide directly to the van lines and none of the Guide are delivered to the publisher, and the delivery service is a separate person from the publisher, the sale of the printing to the publisher qualifies for the exemption from sales tax pursuant to section 6379.5, Printed Sales Message. 2/7/92.