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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0202

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0202

(a) In General

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385.0202 Current and Preceding Issues of a Periodical. A periodical qualifying for exemption is also exempt when the information is placed on CD ROM. The fact that the current issue includes the information from the eleven preceding issues on the CD ROM does not affect the exemption. 3/17/94.