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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 385.0520

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0520

(a) In General

385.0520 Program—Religious Missal. A monthly religious missal is subject to the sales tax as being a program, rather than an exempt periodical, because it contains lists of what is to be said or sung at particular religious services and is intended for use only during these services. 5/9/69.