Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1848

(f) SPECIFIC PUBLICATIONS

385.1848 Proclaim. Proclaim is published quarterly, and is a pastor's journal for biblical preaching and contains a number of articles of interest to pastors. This 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.