Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0380

(a) IN GENERAL

385.0380 Pattern Books. Pattern books sold to the general public, having the general format of a magazine, and issued at periodic intervals not exceeding three months, qualify as an exempt publication. This type is to be distinguished from pattern books used in stores from which customers select patterns and which are not sold or given away to the general public. 9/16/55.