Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0350


385.0350 Multiple Listing Service. Regulation 1590(a)(2), Newspapers and Periodicals, provides that the term "periodicals" does not include publications of which the advertising portion, including product publicity, exceeds 90 percent of the printed area of the entire issue in more than one-half of the issues during any 12-month period. With respect to multiple listing service books, the following classifications apply:

Advertising (to which the 90 percent criterion would apply):

a. Active listings.

b. Index of active listings.

c. Actual display or classified advertising.

News or Information (to which the ten percent criterion would apply):

a. Off market information—that is information on previously active listings which have been removed from the market because the properties have been sold, the listings have expired or been withdrawn, with explanatory materials on the reason for the change of status and in varying situations information on the sale price, reason for withdrawal, etc.

b. Index of off market information.

c. Reports of sales activity as a measure of comparing the user-reader experience with that of the general market and a measure of economic activity in general.

d. A summary of new items in this issue of the periodical such as new listings, and off market information in its various categories.

e. Rosters, such as rosters of brokers provided to enable the user-reader to easily contact other brokers in their various cooperative and organizational activities. These rosters will be variously presented often including addresses, branch office information, telephone numbers, names (and conceivably addresses and telephone numbers) of sales persons and other associate licensees.

f. Maps.

g. Public utility information including identification of utilities (including municipal utilities), services provided, places from which information can be obtained on service connections, disconnections, emergency services, rate data, credit data or business information.

h. List of abbreviations used.

i. A list of other Board of Realtors with whom reciprocal relations are maintained by this MLS, conceivably including names, addresses and phone numbers on how those Boards can be contacted.

j. A check list of city or county or other local government unit requirements with respect to zoning, use permits, building permits, certificates of occupancy, and similar municipal type regulation, often with the names, addresses and phone numbers of the various municipalities or other governmental units within the jurisdiction of that Board of Directors from which information can be obtained.

k. Data on ordinances regulating the display of "for sale" signs and other ancillary display materials.

l. Information on schools (public and private) including locations, level of education, and frequency, phone numbers or other identification of officials to whom inquiries may be made.

m. A list of city or other governmental services and persons or departments to be contacted with relationship to them, including such items as refuse disposal, sewer and sanitary, informational services such as those relating to geologic hazard zones, flood zones, etc. etc.

n. Information on real estate lock boxes or key boxes with respect to registration, security or regulation and similar information on availability or utilization of signs. o. Lists of lawmakers (federal, state and local), government agencies and departments.

p. Publication of the code of ethics or standards of practice to which participating Realtors are expected to adhere for their day to day guidance and reference.

q. Equal Opportunity Codes: for the same purposes.

r. News of Board of Realtors activities, meetings, educational offerings, seminars, promotional and social activities, programs sponsored by the Board of Realtors relating to such items as neighborhood security, support of charitable organizations, and the like.

s. News of community, state and federal matters particularly affecting Realtors including such items as newly enacted laws or regulations, governmental policies on infrastructure, etc.

t. News or information relating to trends in the financing of real estate transactions or of financial institutions and their policies in this subject area. 5/20/85.