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 385.1620


385.1620 "First Presbyterian," as presently constituted, is exempt. However, another publication, a single sheet which merely gives the hymns, sermon topic, etc., for the morning service with no other news content is a taxable program. 11/6/52.