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 385.1336

(f) SPECIFIC PUBLICATIONS

385.1336 Berkeley Voter. The "Berkeley Voter," a monthly publication of the League of Women Voters of Berkeley, is an exempt periodical based on the contents of the April 1986 issue. It is issued with the required frequency (even though one issue is published for June/July and one issue is published for August/September), and it contains information and news of interest to a particular group. 5/30/86.

(Note: Subsequent statutory changes.)