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 385.0750

(b) ADVERTISING MEDIA

385.0750 Advertising Tabloids. A newspaper style advertising tabloid printed for a multi-state chain of discount stores by an out-of-state printer and distributed in a transparent plastic bag to potential customers, on a house-to-house basis, along with other advertisements and publications in the same container is not an exempt periodical under section 6362 of the Sales and Use Tax Law. Although the advertising tabloid is distributed in the same plastic bag with a tax-exempt publication of another publisher, it is not considered a component part of the exempt publication within the meaning of section 6362. 6/24/76.