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 385.1843


385.1843 Paperback Sourcebooks Series. "Paperback Sourcebooks" series are issued quarterly with each issue devoted to a single topic, but with each topic related to a broader subject which is the theme of the series to which each issue belongs. There is a definite connection between the different issues of the series in the nature of the articles appearing in them. Subscriptions and single copy sales are exempt as periodicals. 6/6/84.

(Note: Subsequent statutory changes re periodicals.)