Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0341

(a) IN GENERAL

385.0341 Multiple Listing Service. Property sold data which goes beyond the mere listing of property sold so as to state information such as geographical district, the number of bedrooms, actual sales price, listed price, terms of sale, methods of financing, listing broker, selling broker, sales agent, date of sale, and number of days on the market is "news" for purposes of the "10 percent news test". 12/18/75.