Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(e) REPRINTS—MICROFILMED COPIES
385.1241 Reprints. Sales of reprints by the original publisher of periodicals, where the original sale was exempt from tax, are also exempt from tax. However, the sale of a reprint of an advertisement by the publisher to the advertiser does not qualify. The reprint of the advertisement does not meet the requirement of a periodical. Also, the sale of reprints of articles does not meet the requirements of a periodical unless the reprints were issued as part of a series at stated intervals not exceeding three months. 7/25/88. (Am. 2003–3).
(Note: Subsequent statutory change to section 6362.7, operative November 11, 1992, regarding the exemption for sales of periodicals.)