Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0220 Envelopes or Wrapping Paper Used for Mailing Exempt Publications. Envelopes or wrapping paper in which publications are enclosed are not regarded as ingredient or component parts of the publications.
The sale of envelopes or wrapping paper to a person who gives away a publication is, accordingly, subject to tax. Such purchases are not exempt either as a nonreturnable container, or as an ingredient or component part of a publication. 3/20/53.