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 385.0390

(a) IN GENERAL

385.0390 Periodical and Legislative Bill Service. A non profit organization provides its members with a weekly periodical which contains an analysis of legislative bills. Copies of the bills analyzed are also provided. A fee is charged to cover the cost of the bills, postage and materials.

The providing of copies of the bills is a sale of the copies to the subscribers. The furnishing of the analysis is a sale of a periodical. The sale of the bills is a taxable sale. If the furnishing of the periodical is exempt, the fee should be fairly apportioned between the periodical and the copy of the bill. 3/25/92.