Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0396 Periodicals on Computer Disk Form. Sales of computer disks may be exempt as sales of periodicals if all of the requirements of the regulation are met. However, if the disks also contain a prewritten computer program, the exemption does not apply. For example, an auto dealer publication that calculates lease payments and residual values for input vehicles. 5/1/86.
(Note: Subsequent statutory changes re periodicals.)