### Question
How does Special Provisions Applicable to Manufacturers Tax define local advertising?


### Answer
Under *26 U.S.C. § 4216*, **local advertising** is defined as:

> only advertising which—


(A) is initiated or obtained by the purchaser or any subsequent vendee,


(B) names the article for which the price is determinable under this section and states the location at which such article may be purchased at retail, and


(C) is broadcast over a radio station or television station, appears in a newspaper or magazine, or is displayed by means of an outdoor advertising sign or poster

#### Citation:
  - *26 U.S.C. § 4216*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter F-Special Provisions Applicable to Manufacturers Tax**

