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 385.0210


385.0210 Delivery Requirements — Newspaper / Periodicals. Effective November 1, 1992, section 6362.7(b) provides an exemption for periodicals that are sold by subscription only when the seller of the periodicals delivers them to the subscribers by mail or common carrier. A publisher who makes exempt sales of periodicals by subscription may issue an exemption certificate or a resale certificate, as appropriate, to the printer. 8/11/94.