Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.1960


385.1960 Souvenir Program. The "Official 200th Anniversary Souvenir and Program Guide," an official guide of the anniversary celebration of San Diego, does not qualify as a periodical because it is essentially a single publication although it is later reissued with an updated calendar-of-events. This does not alter the character of the guide from a souvenir program to a periodical. 12/20/68.