Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
442.0000 PUBLISHERS—Regulation 1543
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.