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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0352

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0352

(a) In General

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385.0352 Newsletters Distributed to Organization Members. A nonprofit organization includes in its membership dues a subscription to a periodical as defined in section 6362.7. The periodical is sent by mail. The transfer of the periodical is an exempt sale. 4/14/94.