Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0040 Bowling Score Sheets. Bowling scoresheets are not periodicals even though some sheets contain news and information of interest to persons who bowl. The requirement under the Regulation that each issue must contain such information is not met, nor is the requirement of appearance at stated intervals. 2/8/67. (Am. 2003–1).