Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

442.0000 PUBLISHERS—Regulation 1543

Annotation 442.0250

442.0250 Licensing Rights to Reprint Articles. A publisher of publications licenses to others the right to reprint information contained in its publications. Tax does not apply to the publisher's charges to a person solely to provide that person with the right to reprint information contained in the publisher's publications. 3/27/97.