Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

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   


385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0743


385.0743 Advertising Portion of a Periodical. In determining whether the advertising portion of a newspaper or periodical exceeds 90 percent of the printed area of a periodical, only the paid advertisements, notices, and announcements should be counted as "advertising." Free advertisements, notices and announcements are counted as part of the total printed area. 4/28/88; 5/29/96.