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 385.1424


385.1424 Christian Science Publishing Society Publications. The Christian Science Quarterly Bible Lessons (a quarterly publication), The Christian Science Sentinel (a weekly publication), Le Heraut de la Science Chretienne (a monthly publication) and the Christian Science Journal (a monthly publication) qualify as periodicals. The Christian Science Monitor qualifies as a newspaper. If the publisher qualifies for tax exempt status under section 501(c)(3) of the Internal Revenue Code, its sales of periodicals and newspaper are exempt if the periodicals and newspaper do not receive revenue from, or accept, any commercial advertising. 5/11/94.