Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
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.