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 385.0580

(a) IN GENERAL

385.0580 Travel Brochures. An oil company issued a weekly series of travel brochures to its customers. Each issue covered a different suggested "week-end drive." Although not dated or numbered, each contained a notice that the next week a different specific subject would be covered. Inasmuch as these publications were issued in a series regularly each week, they qualified as periodicals under section 6362. 10/29/64.