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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 432.0071.500
432.0071.500 Principal Purpose—Response Card. A response card contains information on both sides. The response card is essentially a form which a prospective customer fills out to request further information. The printed sales message portion of the card comprises less than 50 percent of the card's area. The principal purpose of the response card is for the prospective customer to complete and return information to the advertiser. Thus, it is in the nature of an order form and sales tax applies to the sale of the response card. 9/26/95.