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 385.1645


385.1645 From the Desk of. From the Desk of . . . are letters that do not contain articles but generally publicize the ministry of a Pastor. These letters do not qualify as periodicals. The sale of this publication is not exempt from tax. Neither are the letters printed for the principal purpose of advertising or promoting goods or services. The letters do not qualify as "printed sales messages." 11/19/92.