Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(b) ADVERTISING MEDIA
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.