Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0005


385.0005 Address Cards. The Postal Service requires that material which is mailed at bulk rate must be accompanied by an address card. If the material which is mailed qualifies as an exempt periodical, the address card is regarded as an integral or component part of the publication. If the card carries advertising, that would be considered in determining the percentage of advertising in the publication. 6/4/86.