Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(c) GUIDES AND DIRECTORIES
385.0930 Rental Properties Lists. Sales tax applies to charges made for lists of available rental properties distributed by an agent to his clients, unless the person is acting as an "advance fee rental agent." 2/18/77.