Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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N

385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0970

(c) GUIDES AND DIRECTORIES

385.0970 Tourist Guide. A souvenir map and guide consisting of a map with numbers which correspond to names of celebrities and their street addresses, as well as news of interest concerning movie and television celebrities, issued every 90 days, qualifies as an exempt "periodical." 10/24/78.