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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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385.0000 Newspapers and Periodicals—Regulation 1590
Annotation 385.0580
(a) In General
385.0580 Travel Brochures. An oil company issued a weekly series of travel brochures to its customers. Each issue covered a different suggested "week-end drive." Although not dated or numbered, each contained a notice that the next week a different specific subject would be covered. Inasmuch as these publications were issued in a series regularly each week, they qualified as periodicals under section 6362. 10/29/64.