Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1340

(f) SPECIFIC PUBLICATIONS

385.1340 Beverage Industry News. Beverage Industry News, consisting of two issues each month in newspaper format, containing articles of interest to the liquor merchandising industry, and one issue each month in magazine format, containing listings of current fair trade wholesale and retail liquor prices and distributors, qualifies as an exempt periodical under section 6362. 11/9/67.