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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 385.0600

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0600

(a) In General

385.0600 Tape Recordings. Tape recordings of material digested and extracted from medical journals and distributed twice each month to subscribers are exempt under Regulation 1590 as periodicals. 6/5/58.