Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0578


385.0578 Subscription Sales Delivered in Part by Mail. Approximately eighty percent of a publication subscription's sales is delivered by mail. The remaining percentage is delivered by employees of a wholly owned subsidiary.

Assuming the publication qualifies as a periodical, the exemption applies to the percentage of subscription sales delivered by mail. However, the sales of the remaining percentage that is not delivered by mail or common carrier would not qualify for the exemption. (Section 6362.7(b).) 3/25/93.