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 385.0386


385.0386 Periodical. Regulation 1590 contains a two part test for determining whether the content of a publication qualifies it to be a "periodical." The first is whether the publication contains news or information of general interest to the public in the form of articles. Second, if so, does the advertising portion of the publication constitute 90% or less of the printed area in more than half the issues in a 12-month period. This test should not be based on whether the news or articles of general interest represent 10% of the printed area, but on whether the advertising portion represents 90% of the total printed area including pages which are neither advertising nor news, such as full page pictures of scenes from the general area in which the publication is circulated which are unrelated to any articles or advertising. 10/30/84.