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 385.1580


385.1580 "Equipment and Materials Reporter." The publication "Equipment and Materials Reporter," which devotes more than 90 percent of its printed area to advertisements or product publicity, does not qualify as an exempt periodical under Regulation 1590. Although one of the purposes of the publication is to keep an industry up to date on new machine developments, an equally or more important purpose is to create a demand interest in the subscribers in hopes that they eventually will buy the new product. With over 90 percent of the space used for these purposes, the publication does not meet the qualifications for exemption. 12/19/66.