Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(f) SPECIFIC PUBLICATIONS
385.1788 Net Age and 3 Tech. Both of these publications meet the definition of a periodical under section 6362.7(c) and are sent free to their subscribers. Therefore, the periodical exemption applies provided the advertisement portion for each publication does not exceed 90 percent in more than one-half of the issues within a 12 month period. 12/29/93.