Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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340.0000 MAILING LISTS AND SERVICES—Regulation 1504

Annotation 340.0131

340.0131 One-Time Use. The deduction for the one time use of a mailing list is not lost if the purchaser later reorders the same list for subsequent mailing. The lists are licensed under separate agreements and the lists are dynamic and may change from one transaction to the next, giving effect to additions or deletions. 6/28/91.