Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0620

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   

---

N

---

385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0620

(a) In General

---

385.0620 Tariff Publications. A shipping conference which distributed tariff publications to members of the general public on subscription, and to regular and associate members of the conference at a designated amount per copy, is making sales of tangible personal property rather than rendering a nontaxable service. Correction pages, however, are exempt periodicals under section 6362 if published with the required frequency. 8/21/64.