Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1116

(d) BUSINESS REPORTS, HOUSE ORGANS, NEWSLETTERS

385.1116 Newsletter of Information About a Company. A newsletter containing information about a company, its product and services which is distributed to clients and prospective clients, is not an exempt periodical within the meaning of Regulation 1590(a)(2). The publication constitutes advertising in the form of publicity for the company. The newsletter is not an employee newsletter distributed only to employees. These newsletters may qualify as a nontaxable printed sales message under Regulation 1541.5 if requirements of the regulation are met. 8/8/89.