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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 432.0045


432.0045 Franchise Fees. A magazine franchiser contracts with a printer to print a publication consisting of advertising for homes for sale. The printer delivers the publications to a franchisee.

Since a franchisee of the customer receives the publication, there is an indirect charge made by way of a franchise fee. In such case, sales tax applies to the charge made by the printer because the materials are not received by "… any other person at no cost" as required by Regulation 1541.5. 11/26/91.