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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0340

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0340

(a) In General

385.0340 Multiple Listing Service. Publications printed and distributed among a group of real estate firms showing (1) homes listed for sale, (2) corrections and other changes in the listings, (3) list of properties that are sold are not "periodicals." 11/20/57.