Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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N

385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1522

(f) SPECIFIC PUBLICATIONS

385.1522 Demeo, California Deposition and Discovery Practice. Demeo, California Deposition and Discovery Practice is a publication consisting of a binder of pages containing informational material on a subject. Regular publications are updated periodically. Some are updated as infrequently as one a year, and others are updated as often as five times a year. Tax applies to sales of binders and volumes. The updates are replacement pages for the loose-leaf volumes and a one page publication titled "Publication Update—California Deposition and Discovery Practice". Sales of the updates of the regular publications issued at least four times a year qualify for the exemption provided by section 6362.7 if they meet the other requirements required therein. Tax applies to updates issued less frequently than four times a year or more than sixty times a year. 1/28/93.