Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

165.0000 CHARITABLE ORGANIZATIONS—Regulation 1570

Annotation 165.0040

165.0040 Gifts of Religious Literature. Where a charitable organization distributes without charge religious literature, and is not subject to sales tax as a seller, sales of such literature to the charitable organization are subject to sales tax unless exempt as newspapers or periodicals. (Effective July 15, 1991, the sale of newspapers and periodicals, including sales by third party retailers, is subject to tax unless otherwise exempt.) 4/1/53.