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 385.0925

(c) GUIDES AND DIRECTORIES

385.0925 Official Airline Guide. The Official Airline Guide is issued four times monthly. It contains information on airline flights, such as times of departure and arrival, cities of departure and arrival, identity of the air carriers providing the flights, frequency of flights and references to connecting flights. The Official Airline Guide is a periodical, the sales and use of which is exempt from tax. 1/16/86.