Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0280 Index Volume. If a periodical has issued three volumes during the preceding twelve months in addition to an index volume, this latter volume will be considered the fourth volume of the periodical, satisfying the requirement of having exempt periodicals issued at average intervals not exceeding three months. 8/10/66.