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 385.0640


385.0640 Tariff Publications. Tariffs and tariff supplements published at irregular intervals are not "Newspapers or Periodicals" the sale of which is exempt from the tax. 5/18/50.