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 385.0742


385.0742 Advertising Portion. The advertising portion of a shopping guide or other publication includes all forms of advertisements. This part of such publications is not limited or restricted to the type of advertisements which have as their purpose the sale of a product or service, but includes all forms of public announcements and notices as well as product publicity. Therefore, a shopping guide or other publication's advertising portion would include legal notices when the exclusionary test under Regulation 1590 is applied. 2/3/84.