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 385.0769


385.0769 Component Part. Vinyl bags and records distributed with periodicals are not component parts of the periodical since they are not printed matter on paper products. These items are premiums and the application of tax is governed by Regulation 1670. 11/21/85.