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 385.2015

(f) SPECIFIC PUBLICATIONS

385.2015 Thru the Cork Screw. The publication is printed three to four times a year and is delivered directly to a mailing house. The publication is sent free of charge to its recipients by the mailing house. The publication's content is primarily articles of a general nature which are of interest to the public or a segment of the public. Since the publication is published three or four times a year, it does not appear to be published at stated intervals and does not qualify as a periodical. It also does not qualify as a printed sales message since the majority of the space in the publication is devoted to articles and, thus, its primary purpose is not the promotion of sales of goods or services. 6/25/96.