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 385.1882

(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.