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 385.1879


385.1879 San Diego Live. San Diego Live is issued once a month and contains information of general interest to the theater going public in the San Diego area. The three sample issues received have a continuity of subject matter as monthly theater guides. Advertising does not exceed 90% of the printed area in the three issues provided. Assuming the other issues follow the same format with respect to percentage of advertising, sales of this publication are tax exempt. 7/18/89.

(Note: Subsequent statutory change.)