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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 385.0680

(a) In General


385.0680 "Tip Sheets." "Tip sheets" are regarded as consumed by the tipster in performing a service, and the last taxable event occurs when the printer prints the card for the "tipster." Therefore, they are not exempt periodicals.

(Note.—This refers only to "tip sheets" and not to established newspapers such as the Racing Form.). 9/30/52.