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 385.1992

(f) SPECIFIC PUBLICATIONS

385.1992 The Brea Line—Printed Sales Message. The Brea Line is the official city newsletter of the city of Brea. It mostly consists of articles of general interest and articles and announcements of free services provided by the city. It is issued at average intervals not exceeding three months. The publication is delivered by the printer to the U.S. Post Office for distribution within the city of Brea. The publication is free to the recipients.

The publication qualifies as a periodical rather than a printed sales message. The sale of the Brea Line from the printer to the city is exempt from tax on and after October 1, 1991. 12/2/91.