Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0020

(a) IN GENERAL

385.0020 Book List. A bookstore's monthly publication, consisting of a bibliographic listing of newly published books and distributed on a complimentary basis to librarians, is not an exempt periodical under law section 6362 because each issue indicates that the books are in stock, that the issue itself can be used as an order form, and that discounts are available, making the publication essentially a sales catalog or advertising brochure. 7/25/69.