Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1180

(e) REPRINTS—MICROFILMED COPIES

385.1180 Microfilm Copies of Back Editions of Newspapers, sales of, are exempt, if issued with required frequency, and if original newspaper edition would be exempt if published today. Fact that newspaper bears date earlier than effective date of exemption is immaterial. 6/5/51.