Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0210 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.