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 385.0765

(b) ADVERTISING MEDIA

385.0765 Commercial Advertising in Publications. An organization, publishing a dated quarterly publication, accepts commercial advertising for purposes of offsetting expenses in connection with production of the publication.

The acceptance of revenue from commercial advertising placed in one publication does not prevent the exemption under section 6362.8 from applying to the sale and use of other publications sold by that organization. 1/8/93.