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 385.0930

(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.