Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0523


385.0523 Publication Issued on Compact Disk. A publisher sells subscriptions to a periodical which consists of a data base on compact disc. The compact disks are published at stated intervals and regularly issued at average intervals not exceeding three months. The information embodied on the media consist of public records information from county assessor and other agencies enhanced with "characteristics, current sales, sales history, telephone number, parcel maps, geo-coded data, USPS standards, census tract data, and other significant information." The compact disk issued to a subscriber contains data which is on the previous issued disk. It also contains new data which have accumulated over the intervening two months.

The law does permit a computer readable medium such as a floppy disk or compact disk to qualify as a periodical if it meets all the other requirements. This described publication is akin to multiple listing service publications which the Board has previously considered to qualify as periodicals. Therefore, the sales of these periodicals are exempt from tax even though they contain data which are on the previously issued disk. 3/8/94.