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 385.2080


385.2080 "Western News." The publication, "Western News," primarily an antique shoppers' guide, but containing information of general interest to special groups of readers, qualifies as an exempt periodical under section 6362 and is, therefore, not subject to tax. 4/14/69.