Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590 (View entire section)
(a) IN GENERAL
- 385.0005 Address Cards.
- 385.0012 Baseball Cards.
- 385.0015 Bill Inserts.
- 385.0020 Book List.
- 385.0040 Bowling Score Sheets.
- 385.0060 Bowling Service League Sheets.
- 385.0070 Brochures Which Include Over 90 Percent Advertising.
- 385.0080 Bulletin
- 385.0098 Corporate Reports.
- 385.0120 Catalogs.
- 385.0140 Comic Books.
- 385.0160 Comic Books.
- 385.0164 Complimentary Copies of Newspapers.
- 385.0167 Component Part of Periodical.
- 385.0169 Consumer Reports, Travel Letter, and Consumer Reports on Health.
- 385.0170 Contents of Periodicals.
- 385.0200 Crossword Puzzle Books.
- 385.0202 Current and Preceding Issues of a Periodical.
- 385.0206 Dating Club Publication.
- 385.0210 Delivery Requirements — Newspaper / Periodicals.
- 385.0215 Distribution of Free Publications.
- 385.0220 Envelopes or Wrapping Paper Used for Mailing Exempt Publications.
- 385.0238 Experiment Kits Sold as Part of Magazine.
- 385.0260 Horse Auction Catalogs.
- 385.0274 In-Depth Reports.
- 385.0280 Index Volume.
- 385.0287 Local Printing Plants.
- 385.0290 Loose-Leaf Volume and Updates.
- 385.0298 Magazine Publication.
- 385.0299 Manual Revisions and Newsletter.
- 385.0300 Mats.
- 385.0320 Mimeographed Papers,
- 385.0325 Monthly Reports of Real Estate Activities.
- 385.0340 Multiple Listing Service.
- 385.0341 Multiple Listing Service.
- 385.0342 Multiple Listing Service.
- 385.0350 Multiple Listing Service.
- 385.0351 Multiple Listing Services—Delivery to Subscribers.
- 385.0352 Newsletters Distributed to Organization Members.
- 385.0355 Newspaper Inserts.
- 385.0358 Nonprofit Organization Issuing Periodical.
- 385.0360 Pattern Books.
- 385.0380 Pattern Books.
- 385.0386 Periodical.
- 385.0390 Periodical and Legislative Bill Service.
- 385.0395 Periodicals on Computer Disk.
- 385.0396 Periodicals on Computer Disk Form.
- 385.0400 Photographs
- 385.0440 "Pocketbooks" are not exempt periodicals. 12/4/50.
- 385.0448 Prepaid Subscriptions.
- 385.0460 Program.
- 385.0480 Program Booklets.
- 385.0500 Program—Church Bulletins.
- 385.0520 Program—Religious Missal.
- 385.0523 Publication Issued on Compact Disk.
- 385.0525 Publications on Compact Disks.
- 385.0533 Publications Used with Classroom Instructional Program.
- 385.0536 Receipt of Publication Based on Group Membership.
- 385.0538 Republication of Newspapers.
- 385.0540 Resale Certificates.
- 385.0543 Research Reports.
- 385.0555 Sales of Newspapers on Reservation.
- 385.0558 School Catalogs Sold by Auxiliary Organization.
- 385.0570 Seasonal Periodicals.
- 385.0574 Stated Intervals.
- 385.0574.100 Stated Intervals Containing News or Information of General Interest.
- 385.0575 Subscription Periodicals.
- 385.0577 Subscription to Periodical with CD ROM Disk Containing Games, etc.
- 385.0578 Subscription Sales Delivered in Part by Mail.
- 385.0580 Travel Brochures.
- 385.0590 Tapes and Cassettes.
- 385.0600 Tape Recordings.
- 385.0620 Tariff Publications.
- 385.0640 Tariff Publications.
- 385.0660 Tariff Publications.
- 385.0666 Telephone Inquiry and Telecommunications Services.
- 385.0670 Television Survey Reports.
- 385.0680 "Tip Sheets."
- 385.0700 Ticker Tape.
- 385.0720 Ticker Tape.
- 385.0728 Yearbooks and Catalogs—Colleges and Universities.
(b) ADVERTISING MEDIA
- 385.0730 Advertising Inserts.
- 385.0739 Advertising Inserts.
- 385.0740 Advertising Inserts in Taxable Shopper and Exempt Newspaper.
- 385.0742 Advertising Portion.
- 385.0743 Advertising Portion of a Periodical.
- 385.0745 Advertising Publications Distributed in Combination with Exempt Periodicals.
- 385.0750 Advertising Tabloids.
- 385.0760 Circulars Distributed with Newspapers.
- 385.0765 Commercial Advertising in Publications.
- 385.0769 Component Part.
- 385.0771 Coupon Insert.
- 385.0775 Free Exchange of Advertising.
- 385.0780 General.
- 385.0785 Informational Flyer.
- 385.0790 Newspaper Publisher's Weekly Shopper Delivered to Non-Subscribers.
- 385.0795 Printing Newspaper Inserts.
- 385.0800 "Red Books,"
- 385.0812 Schedule of Events.
- 385.0820 Theater Advertisements.
(c) GUIDES AND DIRECTORIES
- 385.0860 "Community Advertisers" and Shopper's Guide,
- 385.0880 Directories.
- 385.0900 "Directory Issue"
- 385.0920 Freight Guide Book.
- 385.0925 Official Airline Guide.
- 385.0930 Rental Properties Lists.
- 385.0940 Shopping Guide.
- 385.0960 Shopping Guide.
- 385.0970 Tourist Guide.
- 385.0973 Yellow Pages Business Directory.
(d) BUSINESS REPORTS, HOUSE ORGANS, NEWSLETTERS
- 385.0975 Annual Reports and Newsletters as Printed Sales Message.
- 385.0980 Consumer or Retailer—Organization Furnishing as.
- 385.1000 Corporate Reports Issued Quarterly.
- 385.1040 Dun & Bradstreet "Reference Books."
- 385.1060 Financial Statements and Reports.
- 385.1065 Free Employee Newsletter.
- 385.1080 "House Organ"
- 385.1100 Loose-Leaf Services.
- 385.1116 Newsletter of Information About a Company.
- 385.1120 Newsletters Issued Monthly.
- 385.1140 Newsletters Issued Monthly.
- 385.1145 Nonprofit Organization Issuing Annual Reports.
- 385.1151 Quarterly and Annual Reports.
- 385.1160 Weekly Newsletter
(e) REPRINTS—MICROFILMED COPIES
- 385.1180 Microfilm Copies of Back Editions of Newspapers,
- 385.1241 Reprints.
- 385.1250 Secondhand Comic Books
- 385.1258 A New Beginning.
(f) SPECIFIC PUBLICATIONS
- 385.1260 AD-LIB.
- 385.1275 Aileron.
- 385.1300 American Social Health Association Newsletter.
- 385.1315 Barron's Business and Financial Weekly.
- 385.1316 Apartment Owners Review Publication.
- 385.1320 Bechtel Briefs—Periodicals.
- 385.1335 Berkeley Center News.
- 385.1336 Berkeley Voter.
- 385.1338 Bestline Products Publications.
- 385.1340 Beverage Industry News.
- 385.1348 Bible Discoverers Teacher.
- 385.1350 Bible Study Guides as Periodicals.
- 385.1405 California Tax Lawyer.
- 385.1410 California Salt Shaker.
- 385.1412 California Taxation 2d.
- 385.1415 Candle Corporation Publications.
- 385.1417 The Catholic Herald.
- 385.1424 Christian Science Publishing Society Publications.
- 385.1440 "Computerized Security Analysis."
- 385.1500 "Diary National Reports."
- 385.1520 "Delcon Detector,"
- 385.1522 Demeo, California Deposition and Discovery Practice
- 385.1532 DollarSense.
- 385.1580 "Equipment and Materials Reporter."
- 385.1600 "Exchange Bulletin."
- 385.1620 "First Presbyterian,"
- 385.1630 Flatlander Nugget.
- 385.1638 Foreclosure Sales (Updated Weekly).
- 385.1642 Fresno Pennysaver.
- 385.1645 From the Desk of.
- 385.1657 Harvest Fields.
- 385.1670 Home and Land of Carmel/Monterey.
- 385.1695 Insights.
- 385.1710 Julia Morgan Presents.
- 385.1730 "Line Drives."
- 385.1760 "Lumber Industry of Pacific Coast,"
- 385.1770 Major League Baseball.
- 385.1780 Medical Publications.
- 385.1783 Miscellaneous Publications.
- 385.1785 National Geographic Magazine.
- 385.1788 Net Age and 3 Tech.
- 385.1796 Nursing and Allied Health (CINAHL) 1992 Subject Heading List.
- 385.1797 Nursing and Allied Health (CINAHL) 1992 Database Search Guide.
- 385.1800 "Oceanic Index,"
- 385.1820 "Oceanic Abstracts, State of the Art-Instrumentation,"
- 385.1825 "Official Airline Guide."
- 385.1830 Open Windows.
- 385.1835 "Out of the Blue."
- 385.1839 Pacific Coast.
- 385.1843 Paperback Sourcebooks Series.
- 385.1845 Pathways Music News.
- 385.1848 Proclaim.
- 385.1850 Professional Responsibility Update.
- 385.1860 Psychological Journals.
- 385.1868 Real Estate Insider.
- 385.1872 Research Institute Estate Planners Alert.
- 385.1877 Recreator.
- 385.1878 Residential Real Estate and Insurance Newsletter.
- 385.1879 San Diego Live.
- 385.1880 School Catalogs.
- 385.1882 Science Citation Index and Science Citation Index, 1945 to 1954—Ten-Year Cumulation.
- 385.1885 Searching CINAHL Effectively—1992 Teaching Guide.
- 385.1888 Self Realization.
- 385.1900 "Service Notes,"
- 385.1920 "Shippers' Cyclopedia."
- 385.1960 Souvenir Program.
- 385.1970 Spartan Times.
- 385.1980 "Surprise Package."
- 385.1992 The Brea Line—Printed Sales Message.
- 385.2000 "The Simian."
- 385.2010 The View.
- 385.2015 Thru the Cork Screw.
- 385.2030 TV Facts.
- 385.2070 "Weekly Focus."
- 385.2080 "Western News."
- 385.2100 Miscellaneous
- 385.2101 Miscellaneous.
- 385.2110 Miscellaneous.