Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0920

(c) GUIDES AND DIRECTORIES

385.0920 Freight Guide Book. "Guide books" which are issued annually, and the supplement to "Albrecht's Metropolitan Zone Guides," issued biannually, which set forth information concerning the freight rates and routings of the various motor freight transporters serving areas both in and outside California, are not published with the required frequency to be regarded as periodicals under Regulation 1590. However, monthly supplements to the basic guide books are periodicals, providing they meet the advertising restriction under Regulation 1590. 3/2/67. (Am. 2003–2).