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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 432.0090
432.0090 Reply Envelope/Order Form. A reply envelope/order form is a single sheet of paper. Approximately 2/3 of the sheet of paper is folded and glued to make a postage paid reply envelope. The remaining 1/3 is the order form. One side of the order form is fully devoted to a printed sales message. The reverse side of the order form contains spaces for affixing stickers to indicate acceptance of one free issue, and to start a subscription to a magazine. The reply envelope is provided for the primary purpose of promoting the sale of magazine subscriptions.
Given that the reply envelope is for the purpose of securing an order, and that the reply envelope is affixed to the printed sales message, taken as a whole, the document is printed for the principal purpose of promoting the sale of the magazines and qualifies as a printed sales message. 5/7/92.