A department store operator with stores in Louisiana and other states is not liable for use tax on the printing costs of catalogs and other printed materials that are sent to its stores and customers located in Louisiana. Since the catalogs were sent directly to customers and Louisiana stores and not sent to the taxpayer for its use, the printing and shipping costs were deemed to be exempt from sales or use tax as an advertising service. In order for the advertising costs to be taxable, the catalogs would need to be transferred to the client for use by the client. Even though some of the catalogs were sent to stores owned by the taxpayer, it was determined that these were not deemed transferred to the purchaser for their own use. Actual transfer of the items by the advertising firm to the client for use by the client is a pre-requisite for a taxable basis. The decision in this case was also based on the decision in Louisiana Health Services, 746 So. 2d 285. (Bridges v. The Higbee Co. T/A Dillard’s, Louisiana Appellate Court, First Circuit, No. 2009 CA 1634, June 28, 2010))