Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0533 Publications Used with Classroom Instructional Program. Certain religious publications that have continuity of literary character would qualify as exempt periodicals although these publications are also supplemental to classroom material and instruction. The currency of their content suggests that each quarterly issue is one of an indefinite series of publications and that each is not basically a reissue or update of a previously issued item. 9/28/72; 5/28/76.
(Note: Subsequent statutory changes re periodicals.)