The advertising will take the form of individual coupons in envelopes, individual coupons bound into coupon books, and single sheet coupon promotions. The advertising will be sold to individual merchants as a result of cold calling or referral, and to marketing directors at various shopping centers as a direct mail promotion for the merchants in the shopping center. The promotions will be for both in state and out of state clients. In the case of local advertising in the form of coupons in envelopes, the advertiser will be charged a set cost. There will be about 24 advertisers per envelope mailing.
All printing is done in Arizona.
The labels will generally be sent directly to a mailing service for use on the direct mail promotions. The direct mail promotions will then be mailed to customers, either in state or out of state. The activities subject to transaction privilege tax are divided into seventeen separate classifications. A.R.S. 42-1310.06 levies the transaction privilege tax on the business of job printing, engraving, embossing and copying. Arizona repealed the taxation of advertising on January 1, 1986.