Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0620 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.