Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
Annotation 385.0680
(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.