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 385.1788


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.