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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0120

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0120

(a) In General

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385.0120 Catalogs. Price/order books, although issued quarterly, or more often, do not qualify as exempt periodicals under section 6362. 6/16/66.