Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0169 Consumer Reports, Travel Letter, and Consumer Reports on Health.The publisher and its products maintain a federal tax exempt status under section 501(c)(3) of the Internal Revenue Code and do not receive revenue from, or accept, any commercial advertising. Assuming that each of the publications qualifies as a "periodical" as defined in Regulation 1590, the sale or use of the publication is exempt from the California sales and use tax law. 7/27/92.