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 385.1348

(f) SPECIFIC PUBLICATIONS

385.1348 Bible Discoverers Teacher. Bible Discoverers Teacher is published quarterly, and is a guide for Sunday school teachers focused on grades 3 and 4. Provided that each issue of this publication contains a significant amount of new material, the publication qualifies as a periodical, and if sold by subscription and delivered by mail or common carrier, the sales are exempt from tax. 6/2/93.