Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0558

(a) IN GENERAL

385.0558 School Catalogs Sold by Auxiliary Organization. Sales of school catalogs by a school auxiliary organization which is organized and operated under the Education Code and applicable regulations is considered to be sold by the school, and are subject to the tax treatment specified in section 6361.5, i.e., the school is the consumer of the catalogs, and sales to it are subject to tax. 10/17/88.