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 385.0525


385.0525 Publications on Compact Disks. A publication contains information which is placed on a compact disk. Initially a compact disk, a software program and a reference manual are sold. New compact disks, upgraded software and a new manual may be issued monthly or infrequently as once a year. Tax applies to the initial set of compact disks software and binder or reference material. Tax also applies to the annual sale of the new compact disks, upgraded software and reference manual. Sale of the compact disk updates or reference manual updates qualify for exemption only when issued at least four times a year and not more than sixty times a year when sold by a subscription and delivered by mail or common carrier. 1/28/93.