Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1770


385.1770 Major League Baseball. The magazine issued by a professional major league baseball team does not qualify as an exempt periodical because it gives no indication just what issue, within a series of issues, the purchaser is buying and is therefore not issued at stated intervals as required by statute. In addition, the content of each issue in each year's series of issues is substantially similar to all other issues in the series, to the extent that many of the same articles are repeated in each issue. Thus, this publication is not a qualifying periodical since each issue of a qualifying periodical must contain news or information of general interest, meaning each issue must contain a significant amount of space devoted to new articles. 11/21/84.