Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0355 Newspaper Inserts. Sales of publications which are inserted into newspapers or periodicals and are distributed as a component part of the newspaper or periodical are not subject to tax notwithstanding that the purchaser of the publication is not the seller of the newspaper or periodical. 7/7/94.