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 385.1710

(f) SPECIFIC PUBLICATIONS

385.1710 Julia Morgan Presents. Julia Morgan Presents is a publication issued every three months and is given out free to everyone who comes to a performance at the theater as well as distributed free at various local functions. This publication contains information of general interest to the public, and each issue bears relationships to prior and subsequent issues with articles of familiar nature in each issue.

This publication qualifies as a "periodical". Provided that this publication is, in fact, issued at average intervals not exceeding three months and distributed without charge, sales by the printer to the publisher are exempt from tax pursuant to section 6362.7. 7/1/92.