Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1335


385.1335 Berkeley Center News. The "Berkeley Center News," published by the Berkeley World Plan Center, does not qualify for the status of an exempt periodical because it is not issued at stated intervals as required by Regulation 1590. 9/15/76.