Massachusetts clarifies taxability of catalogues.

An amendment was made to Massachusetts law to better explain the term “direct and cooperative direct mail promotional advertising materials.” Under the newly clarified law, this term is defined as “individual discount coupons or advertising leaflets incorporating the coupons within the promotional advertising materials no greater than 6 pages in length. In order to be exempt from sales tax, the promotional advertising materials must be distributed as a part of a package of materials promoting one or more businesses, each operated at separate and distinct locations, and directed in a single package to potential customers, at no charge to the potential customer. This term does not include mail order catalogs, department store catalogs, telephone directories, or booklets or circulars greater than six pages in total length. (Ch. 262 (H.B. 4744), Laws 2004, effective August 9, 2004)

Posted on September 10, 2004