Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0396

(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.)