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 385.0700

(a) IN GENERAL

385.0700 Ticker Tape. Ticker tape sold to newspapers for use in operating automatic typesetting machines is considered a manufacturing aid. As it does not become a component of the newspaper and thus is not a part of the final product, the tape is subject to tax. 7/8/64.