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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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385.0000 Newspapers and Periodicals—Regulation 1590
Annotation 385.0355
(a) In General
385.0355 Newspaper Inserts. Sales of publications which are inserted into newspapers or periodicals and are distributed as a component part of the newspaper or periodical are not subject to tax notwithstanding that the purchaser of the publication is not the seller of the newspaper or periodical. 7/7/94.