Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0728 Yearbooks and Catalogs—Colleges and Universities. For purposes of section 6361.5, the term "schools" includes colleges and universities. Thus, a state college is the consumer of catalogs which it sells at its bookstore. However, if the bookstore is operated by a concessionaire, the sales are retail sales subject to sales tax. 4/17/86.