Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1630

(f) SPECIFIC PUBLICATIONS

385.1630 Flatlander Nugget. The Flatlander Nugget is published for a nonprofit historical society club, is issued monthly, and contains articles of interest to members and others. The Flatlander Nugget qualifies as a "periodical" and is exempt when sold by subscription and delivered to the purchaser by mail. 6/1/93.