Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

N

385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1879

(f) SPECIFIC PUBLICATIONS

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.)