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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0538

(a) In General

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385.0538 Republication of Newspapers. The republication of newspapers such as USA Today, Los Angeles Times, and Wall Street Journal in CD-ROM format are exempt from sales or use tax if (1) the republications of these newspapers are issued at least four times but not more than sixty times each year, (2) they are sold by subscription, and (3) they are delivered by mail or common carrier. The fact that the original publications of these newspapers did not satisfy the frequency requirements for the exemption (more than 60 times per year) does not affect the frequency requirements for the republication of these newspapers. Accordingly, if the republisher supplies these newspapers by subscription, on a weekly or monthly basis, under the conditions described above, the sale or use of the publication is not subject to the sales or use tax. A periodical need not be printed on paper to qualify for the exemption. It may be published on CD-ROM or cassettes. 2/2/96.