Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1730

(f) SPECIFIC PUBLICATIONS

385.1730 "Line Drives." Among other requirements, Regulation 1590 limits the periodical exemption to " . . . those publications which appear at stated intervals, each issue of which . . . " Although the format and content of the publication "Line Drives" meet some of the requirements of exemption, it is not published "at stated intervals," and is therefore not exempt. 1/23/84.