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 385.0160

(a) IN GENERAL

385.0160 Comic Books. Comic books complete in themselves without continuity of title and subject matter are not "periodicals" and sale is taxable. 4/6/50.