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 385.0500

(a) IN GENERAL

385.0500 Program—Church Bulletins. The sale of paper to be used for weekly church bulletins containing the order of worship of the day is not exempt from sales tax because the bulletins are mere programs which are not included within the definition of "exempt periodicals." To be considered periodicals, the publication must contain news or information of general interest and must be issued at stated intervals. 5/4/70.