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 385.1642

(f) SPECIFIC PUBLICATIONS

385.1642 Fresno Pennysaver. This publication qualifies as an exempt periodical because it is published with the required frequency, contains TV listings and articles of local community and sports events, and the advertising portion does not exceed 90% of the printed area in more than one-half of the issues in a 12-month period. 1/18/84.

(Note: Subsequent statutory change.)