Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(f) SPECIFIC PUBLICATIONS
385.1350 Bible Study Guides as Periodicals. Bible study guides used in classroom instruction qualify as exempt periodicals provided each issue contains a significant amount of new material and is published at average intervals not exceeding three months. If reissued cyclically without a significant amount of new material, bible study guides do not qualify as exempt periodicals. 05/28/76. (Am. M99–1).