Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
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
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385.0000 Newspapers and Periodicals—Regulation 1590
Annotation 385.0769
(b) ADVERTISING MEDIA
385.0769 Component Part. Vinyl bags and records distributed with periodicals are not component parts of the periodical since they are not printed matter on paper products. These items are premiums and the application of tax is governed by Regulation 1670. 11/21/85.