Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(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.