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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 385.0540
(a) In General
385.0540 Resale Certificates. Where a printer takes a resale certificate in good faith from a publisher and does not collect the sales tax, the printer would not be liable for the tax if the periodical subsequently fails to qualify as an exempt periodical under the "10 percent news test." In such a case, the publisher would be liable for such tax. However, the printer would be liable for the tax if no resale certificate was obtained. 5/4/70.