Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
P
432.0000 Printed Sales Messages—Regulation 1541.5
Annotation 432.0067
432.0067 Owners of Printed Material. A retailer of posters hires and pays independent contractors for distribution. These posters are normally placed on buildings without obtaining permission from the owners of the buildings. Once the posters are in place, neither the retailer nor the contractors has any further interest in them. The posters remain in place until the property owner or someone else removes them. Under the above conditions, the property owners acquired "dominion and control" over the posters and thus became the "owners" of the posters for purposes under Regulation 1541.5 (b)(3). Accordingly, a sale of posters printed to the special order of the customer and delivered by common carrier to the independent contractor for the purposes of placing the posters on the property of others is an exempt sale of printed sales messages. 2/23/93.