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February 2014Publication 5138 (22014) Catalog Number 66217H Department of the Treasury Internal Revenue Service www.irs.govCONTENTS INTRODUCTION .............................................................................
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Publication 5138 2- catalog is a document issued by the IRS that provides information on how to determine whether a specific catalog is subject to the requirements of the law.
Any business that meets the criteria outlined in the publication is required to file it with the IRS.
The publication provides detailed instructions on how to determine if a catalog is subject to the law and how to report the necessary information to the IRS.
The purpose of the publication is to ensure that businesses are compliant with the laws regarding catalog sales and to report the necessary information to the IRS.
The publication requires businesses to report sales figures, customer information, and other relevant data to the IRS.
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