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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 432.1700
432.1700 Telephone Directory Bold Listings. Bold listings and other business listings in the white pages of a telephone directory are not regarded as advertisements. Coupon sections do qualify as advertising. In calculating whether a directory contains more than 50 percent advertising, only the yellow pages and coupon sections are considered as advertising. 11/5/93.