Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.2070

(f) SPECIFIC PUBLICATIONS

385.2070 "Weekly Focus." Weekly Focus is a one page customized newsletter, issued weekly, sold by subscription only and delivered to subscribers by mail. The customizing is done by the inclusion of the subscriber's name, logo, address and phone number in the upper left corner margin of the sheet and in the bottom four inches of the sheet which prominently displays the name of the person to contact and a statement promoting the subscriber's business. The remainder of the sheet (5¾) contains information of interest to the mortgage banking industry. It is designed so that the subscriber may make copies for such distribution as may be desired. Inasmuch as each issue's information section is the same for all subscribers, the sales are by subscription only and delivery is by U.S. Mail, and each issue is similar in style and format, with continuity of subject matter and literary style, "Weekly Focus" is a periodical not subject to sales or use tax, even though copies of it may be used for business promotion. 8/24/94.