Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1825

(f) SPECIFIC PUBLICATIONS

385.1825 "Official Airline Guide." The Official Airline Guide consists almost entirely of data concerning scheduled airline flights, arranged by city of destination. For each flight listed, it includes such information as city of departure, the times of departure and arrival, the air carrier providing the flight, the frequency of the flights, and references to connecting flights. The Official Airline Guide qualifies as a periodical as defined under Regulation 1590(a)(2) since it is published with the requisite frequency (four times monthly) and is intended to be used by the travel industry as a comprehensive reference source for all or almost all scheduled airline flights to and from the cities covered by the publication. Its comprehensiveness indicates that its purpose is not to advertise or promote the flights of one or more of the airlines listed in the guide. 1/16/86.