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 385.0620

(a) IN GENERAL

385.0620 Tariff Publications. A shipping conference which distributed tariff publications to members of the general public on subscription, and to regular and associate members of the conference at a designated amount per copy, is making sales of tangible personal property rather than rendering a nontaxable service. Correction pages, however, are exempt periodicals under section 6362 if published with the required frequency. 8/21/64.