Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0830

(c) GUIDES AND DIRECTORIES

385.0830 Activity Guide. The "City of King Activity Guide" is not a newspaper because, being issued twice a year, it does not meet the requirement that it be issued at regular intervals not exceeding three months. In addition, more than 90% of the printed area consists of advertising. Nevertheless, if the guide was sold for insertion into a newspaper, it would become part of the newspaper. If the newspaper was an exempt periodical, the guide would also be exempt. The guide also does not qualify for exemption as a printed sales message, because it is delivered directly to the purchaser, an action which does not meet the specific delivery conditions of Regulation 1541.5. 11/28/90.