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 385.0543


385.0543 Research Reports. The exemption for periodicals applies only to those sold by subscription which are " . . . regularly issued at average intervals not exceeding three months . . . ." Periodicals issued on an "as needed" basis or only when a certain amount of information has been accumulated are not issued "regularly." Published materials which are not issued at stated intervals are not periodicals. The requirement is met if the subscriber is informed of the specific schedule or specific time intervals regarding stated interval publication. 3/31/93.