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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.