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 385.0169


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.