Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(c) GUIDES AND DIRECTORIES
385.0940 Shopping Guide. The Central Valley Shopping Guide does not qualify as an exempt periodical even though it is published in the required regular intervals because the advertising portion exceeds 90 percent of the printed area of the entire issue. 7/3/68.