Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(f) SPECIFIC PUBLICATIONS
385.1839 Pacific Coast. "Pacific Coast" is stated to be issued monthly. It contains articles of general interest and much less than 90% of its printed area is advertising. Under these conditions it qualifies for exemption, provided it is distributed without charge or sold by subscription and delivered by mail or common carrier. 11/28/90.