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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 432.0161

Sales and Use Tax Annotations


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P

432.0000 Printed Sales Messages—Regulation 1541.5

Annotation 432.0161

432.0161 Telephone Directories. In a combined telephone directory, consisting of both yellow pages and white pages, a listing printed in bold style type in the white pages does not qualify as advertising. Yellow page listings constitute advertising and white page listings constitute nonadvertising. 5/24/88.