Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0352 Newsletters Distributed to Organization Members. A nonprofit organization includes in its membership dues a subscription to a periodical as defined in section 6362.7. The periodical is sent by mail. The transfer of the periodical is an exempt sale. 4/14/94.