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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 432.0000 Printed Sales Messages > Annotation 432.0076

Sales and Use Tax Annotations


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432.0000 Printed Sales Messages—Regulation 1541.5

Annotation 432.0076

432.0076 Proxy Statements and Securities and Exchange Registration. Proxy Statements and Securities and Exchange Statements will not qualify as printed sales messages, regardless of the manner in which they are mailed. Neither the proxy nor the registration statements are printed for the principal purpose of advertising or promoting goods or services. 7/27/88.