Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(f) SPECIFIC PUBLICATIONS
385.1830 Open Windows. Open Windows is published quarterly and purchased by churches for distribution to members of the congregations for personal devotional reading. Provided that each issue of this publication contains a significant amount of new material, the publication qualifies as a periodical and if sold by subscription and delivered by mail or common carrier, the sales are exempt from tax. 6/2/93.