Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0040


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).