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 385.1670

(f) SPECIFIC PUBLICATIONS

385.1670 Home and Land of Carmel/Monterey. This publication is issued free of charge and the one copy submitted for review had 40 printed pages. Four pages consist of news and information of general interest to readers, specifically a two page article on the Monterey Bay Aquarium, a one page editorial, and a one page public service announcement on behalf of a missing children's organization. The cover photograph constitutes part of the nonadvertising printed area of the publication.

Altogether the advertising portion of this issue constitutes 35 pages of 40 total pages, or less than 90% of the total printed area. Assuming other monthly issues of the publication likewise contain news and information of general interest, and contain no more than 90% advertising in more than half the issues of any twelve month period, the publication qualifies as a tax exempt periodical. 6/24/85.

(Note: Subsequent statutory changes re periodicals.)