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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


432.0000 Printed Sales Messages—Regulation 1541.5

Annotation 432.0043


432.0043 Folders Used as Containers. Folders preprinted with a company logo together with the name of a product which are used as containers to insert "printed sales messages," qualify as a part of the printed sales message.

However, if the folders are sold independently they do not so qualify. Under these circumstances, it is not "… a container … sold with printed sales messages for shipment or delivery …" pursuant to Regulation 1541.5(b)(7). 1/8/90.