Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(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.