Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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N

385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0840

(c) GUIDES AND DIRECTORIES

385.0840 City Directories. City directories do not qualify as exempt periodicals. Their sale is subject to sales tax and, where given away free or as a premium for advertising, the donor is subject to use tax thereon. 4/23/57.