Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0574.100

(a) IN GENERAL

385.0574.100 Stated Intervals Containing News or Information of General Interest. Two requirements of a periodical as defined under Regulation 1590(a)(2) are that the publication appear at stated intervals and contain news and information of general interest. In order for a publication to qualify as one issued at average intervals not exceeding three months, the publication must state in some prominent manner just what issue, within a series of issues, the reader is purchasing (i.e., when a person reads a particular issue of a publication, the reader must be able to determine from that issue that it is one of a series of different issues, of the same publication, and what particular issue it is). The second requirement that each issue must contain news or information of general interest, in the nature of articles appearing in the different issues of the series, means that each issue must contain a significant amount of space devoted to new articles which have not appeared in previous editions of the publication. A significant amount of space is comprised of at least 10% of the space in an average issue.

A magazine issued by a professional sports organization with rosters, player biographies, and selected articles which has the cover changed five times a year, 24 pages of the 132 pages are changed nine times a year, and the center spread is changed twenty six times a year does not qualify as a periodical. It is not issued at stated intervals and it does not have a significant amount of space devoted to new articles (10% of the space) which have not appeared in previous editions. 11/24/84.