Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


N


385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0098

(a) In General


385.0098 Corporate Reports. Three quarterly reports and an annual report which contains both fourth quarterly results and a year end summary, all being similar in format and content, are considered four issues of the same publication, and are thus periodicals. 4/30/90.