Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(f) SPECIFIC PUBLICATIONS
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.