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 385.1783


385.1783 Miscellaneous Publications. Prior to July 15, 1991, all newspapers and periodicals were exempt from sales and use tax. The following publications would be exempt during that period.

  • California Business Law Practitioner
  • Real Property Law Reporter
  • Estate Planning/California Probate Reporter
  • Civil Litigation Reporter
  • California Business Law Reporter
  • Land Use Forum. 1/29/92.

For the period July 15 through October 31, 1991, there was no exemption for these publications and the publisher is considered to be the consumer of the periodicals. Since October 31, 1991, from the samples that were submitted, all of the following publications qualify as tax exempt periodicals when sold by subscription.