Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(f) SPECIFIC PUBLICATIONS
385.1424 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.