Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(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.)