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
385.1250 Secondhand Comic Books. The sale of secondhand comic books qualifies for exemption as a sale of a periodical if the books qualified for the exemption when originally sold. The exemption is not applicable if the property is sold at retail for use as scrap. 3/9/77.