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 385.1888

(f) SPECIFIC PUBLICATIONS

385.1888 Self Realization. Self Realization is a magazine, published quarterly by a religious organization and contains information of interest to the organization's membership. The publication has a similarity of subject matter between the different issues. The organization does not accept any commercial advertising for its publication, but does advertise its own products for sale.

This publication qualifies as a "periodical" and is exempt from the sales tax pursuant to section 6362.8. Advertising an organization's own products does not constitute an acceptance by the organization of commercial advertising. 11/5/82.