Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(f) SPECIFIC PUBLICATIONS
385.1882 Science Citation Index and Science Citation Index, 1945 to 1954—Ten-Year Cumulation. A university purchased the Science Citation Index, 1945 to 1954—Ten-Year Cumulation from an out-of-state vendor for its library of physics. The set, consisting of ten volumes, was purchased separately from bi-monthly editions of Science Citation Index. The transactions occurred prior to July 15, 1991.
Although the bi-monthly publication Science Citation Index is merely a reference index, it appears at stated intervals and each issue contains information of general interest to some particular organization or group of persons. Each issue appears to bear a relationship to prior or subsequent issues with respect to continuity of literary character or similarity of subject matter. There is also a connection between the different issues in the nature of the material appearing in them. The Science Citation Index qualifies as a periodical.
Because the ten year cumulative index is not issued as one of a series of periodicals, the ten year cumulative index does not qualify as a periodical. 5/28/92.