Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0743

(b) ADVERTISING MEDIA

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.