Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0202 Current and Preceding Issues of a Periodical. A periodical qualifying for exemption is also exempt when the information is placed on CD ROM. The fact that the current issue includes the information from the eleven preceding issues on the CD ROM does not affect the exemption. 3/17/94.