Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1920

(f) SPECIFIC PUBLICATIONS

385.1920 "Shippers' Cyclopedia." "The Shippers' Cyclopedia" which is rented to subscribers and is kept current by the issuance from time to time of loose leaf replacement sheets is not an exempt publication because the loose leaf replacement sheets are not "regularly" issued. Irrespective of the fact that replacement sheets had been issued at least every three months, there was no pre-arranged timetable for the replacement sheets which were issued only upon the occurrence of a freight rate change. 7/20/67.