Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 432.0000 Printed Sales Messages > Annotation 432.0077

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 432.0077

432.0077 Publication Advertising Properties for Sale. A publication, which advertises properties for sale and is distributed to supermarkets and newsstands where it is free of charge to the general public, qualifies as a printed sales message. However, in order for the exemption to apply, the publication must be delivered in accordance with the requirements of Regulation 1541.5 (b)(1) to (b)(3). 11/27/89.