Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0300 Mats. The furnishing of a news service, comics, features and advertisements in mat form to newspaper publishers is the rendition of a service and not the sale of tangible personal property, and hence not subject to tax. 2/10/55.