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 385.1980


385.1980 "Surprise Package." "Surprise Package" consists of an envelope containing a fold-out "showcase" on which is printed congratulations to parents of newborn infants and reproductions of water-color paintings of babies. Within the folded showcase is a congratulatory phonograph record containing baby lullabies and a folded inner sheet containing zodiacal information relative to the current month, editorial matter pertaining to babies and free merchandise coupons issued by manufacturers of baby products. Each months' Surprise Package will be distributed to couples which have had babies during the current month. It will normally be distributed to a couple once during the year. It is in the nature of a greeting card rather than a periodical, and does not qualify as a periodical under section 6362. 8/12/65.