Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1730


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.