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 385.0170


385.0170 Contents of Periodicals. A floppy disk published weekly, that contains the table of contents of current medical research journals published throughout the world, qualifies as a "periodical." In order to qualify as a periodical, a publication must contain news or information of general interest to the public or some portion of the public. The requirement is met when the information consists of tables of contents, indices, or other types of tabular data. There is no requirement that the news or information in a "periodical" must be in the form of articles. 12/28/88.