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 385.0960

(c) GUIDES AND DIRECTORIES

385.0960 Shopping Guide. When more than 90 percent of the printed area of a shopping guide constitutes advertising or products publicity, it does not qualify as an exempt periodical. 2/14/66.