Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0590 Tapes and Cassettes. Tapes and cassette recordings of musical selections which are complete in themselves are not exempt as periodicals even though sold on a subscription basis and distributed with a periodical issued at regular intervals. 7/22/76.