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 385.0800


385.0800 "Red Books," private classified directories, are taxable as exclusive advertising media, there being no news column or other column of interest to the public or group or industry. Presence of nutrition tables, postal zone maps and street guides does not make it exempt. 1/25/52.