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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0098

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0098

(a) In General

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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.