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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 385.0640

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0640

(a) In General

385.0640 Tariff Publications. Tariffs and tariff supplements published at irregular intervals are not "Newspapers or Periodicals" the sale of which is exempt from the tax. 5/18/50.