Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(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.