Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0274 In-Depth Reports. A research facility issues reports to its customers. These reports consist of in-depth analysis of various subjects which had been requested by customers. Although more than four reports were issued in each year, they were not at regular intervals but only as the need required. The report is therefore not an exempt periodical, and sales tax applies. 3/3/80.
(Note: Subsequent statutory changes re periodicals.)