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 385.0570

(a) IN GENERAL

385.0570 Seasonal Periodicals. Publications which are regularly published four times or more within a 12-month period qualify as periodicals regularly issued at average intervals not exceeding three months as required in Regulation 1590. Accordingly, Touchdown Illustrated, which is published six times during each Pacific 10 football season qualifies as an exempt periodical because the publication is issued regularly (every other week for 12 weeks) and the average interval between publication dates does not exceed three months (although the interval between the last issue in one season and the first issue in the subsequent season may be 42 weeks). 5/7/80.