Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0728

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 385.0728

(a) In General

385.0728 Yearbooks and Catalogs—Colleges and Universities. For purposes of section 6361.5, the term "schools" includes colleges and universities. Thus, a state college is the consumer of catalogs which it sells at its bookstore. However, if the bookstore is operated by a concessionaire, the sales are retail sales subject to sales tax. 4/17/86.