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 385.1500

(f) SPECIFIC PUBLICATIONS

385.1500 "Diary National Reports." "Diary National Reports" published by the American Research Bureau each broadcast year for September, October, November, January, March, April/May and June/July qualifies for content as well as the required frequency of publication as exempt. Other publications of the ARB, "Day Part Summary," "Television Market Analysis," "Audience Profile Reports," "Local Market Reports" and "Syndicated Program Analysis" are not issued at the required frequency to meet the test for exemption. 3/16/66.