Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0012

(a) IN GENERAL

385.0012 Baseball Cards. A hobby shop believes that baseball cards meet the criteria of a periodical because they "are printed/dated material of each ball player and his statistics on a yearly basis. Therefore, they fall into the same category as any printed material issued in a series."

Although baseball cards contain information of a general interest to purchasers, they are not publications which appear at stated average intervals not exceeding three months. Baseball cards are printed on an annual basis by the distributors, and it makes no difference for sales and use tax purposes that smaller packages of the cards are sold throughout the season, or that there is a resale market for used cards. Sales of new or used baseball cards do not qualify as sales of periodicals. 4/20/89.