Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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N

385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0574

(a) IN GENERAL

385.0574 Stated Intervals. A publisher does not specify in the subscription agreement the number of issues of periodical "A" which the publisher will distribute during this subscription. However, the publisher establishes a rigid production schedule with strict editorial due dates. The publisher establishes the schedule two times each year for the publication to be published in the next six months. The exact number of issues may vary, typically by one issue per year because of scheduling problems and calendar limitations such as holidays and weekends. For example, while periodical "A" is issued approximately every two weeks, a subscriber might receive 23, 24, or 25 issues during a year. Nevertheless, the publisher publishes periodical "A" pursuant to a specific schedule established in advance for the upcoming six months. The periodical is not issued on an as needed basis nor only when a certain amount of information has been accumulated. Periodical "A" had issues between August 23, 1993 and November 29, 1993, at intervals between 13 to 25 days. However, for purposes of section 6362.7, where the publisher has a rigid publication schedule whereby it establishes the periodical "A" publication interval six months in advance, then the periodical appears at stated intervals. 3/17/94.