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 385.0780


385.0780 General. A publication is not exempt if it consists mostly of advertising layouts and a few articles with some element of human interest but with a theme centered around the advertising of a product. 12/31/58.