Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(d) BUSINESS REPORTS, HOUSE ORGANS, NEWSLETTERS
385.0980 Consumer or Retailer—Organization Furnishing as. When a publication furnished by an organization to members incidental to and as one of the privileges of membership for which a lump-sum payment is made, the publication is normally regarded as consumed by the organization rather than resold. In such case, the sale of containers to the organization in which the organization distributes the publication are taxable retail sales. When a subscriber to a publication receives membership in an organization incidental to the purchase of the publication, the organization is the retailer of the publication and the containers (if nonreturnable) could properly be purchased ex-tax. 4/7/67.