Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

N

385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0833

(c) GUIDES AND DIRECTORIES

385.0833 Association Directories. A taxpayer prints a bi-monthly magazine for an industry association. It also prints a directory once a year. The directory is different in format, size and name from the bi-monthly magazine. Therefore, it does not qualify as an exempt periodical, even though the magazine does. However, the directory, which has over 50 percent advertising, may qualify for exemption as a printed sales message if all of the requirements for that exemption are met. 2/3/95.