Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
165.0000 CHARITABLE ORGANIZATIONS—Regulation 1570
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.