Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0680 "Tip Sheets." "Tip sheets" are regarded as consumed by the tipster in performing a service, and the last taxable event occurs when the printer prints the card for the "tipster." Therefore, they are not exempt periodicals.
(Note: This refers only to "tip sheets" and not to established newspapers such as the Racing Form.). 9/30/52.