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 385.1845

(f) SPECIFIC PUBLICATIONS

385.1845 Pathways Music News. Pathways Music News is published monthly. It consists of book reviews, listing of concerts and events, and articles, all of which concentrate their emphasis on a spiritual music theme. There was no advertising in a sample copy. The publication is distributed on a subscription basis.

Assuming the sample copy is a representative sample, this publication qualifies as an exempt periodical. It is published with the requisite frequency (monthly); it contains news or information of general interest to some particular organization or group of persons; and clearly the news and information portion of the publication exceeds 10 percent. 4/29/88.