Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(f) SPECIFIC PUBLICATIONS
385.1275 Aileron. Aileron is a continuing video tape series containing articles of interests to airplane pilots. It is issued quarterly and sold by subscription only. Each issue contains eight to twelve segments on subjects of interest to pilots and each issue is similar in format and subject matter.
Video tapes cannot be classified as periodicals merely because they classify themselves as magazines. Video tapes and publications are separate and distinct forms of property that are not interchangeable. The sales of the video tapes to subscribers are taxable sales. 7/22/86.