Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
Annotation 385.0395
(a) IN GENERAL
385.0395 Periodicals on Computer Disk. For purposes of determining whether a publication qualifies as a periodical or newspaper under Regulation 1590, it makes no difference in what form the publication is distributed. Thus, a qualifying newspaper or periodical may be distributed on computer disks as well as on paper. 12/28/88.