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 385.1532


385.1532 DollarSense. DollarSense is a quarterly publication providing articles containing information to help the general public manage money. It is also published in a form which allows the publisher to sell issues to various financial institutions. The institutions' copies are identical, but the cover is custom made for each institution who then distributes the copies without charge to its customers.

After reviewing a sample copy, it was concluded that the publication qualifies as a periodical as defined in Regulation 1590. Section 6362.7 provides an exemption for the sales and use of "any such newspaper or periodical distributed without charge." Accordingly, the exemption applies to the sale of the issues of this publication to the financial institutions which will distribute the publication without charge. 2/7/92.