Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(f) SPECIFIC PUBLICATIONS
385.1888 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.