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 385.1260

(f) SPECIFIC PUBLICATIONS

385.1260 AD-LIB. Although the publication, AD-LIB, fails to qualify for the newspaper exemption, it qualifies as an exempt periodical, even though it is primarily a shopping guide, since each issue contains information of general interest to the public and appears at stated intervals. 4/30/69.