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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 385.0780

Sales and Use Tax Annotations


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N

385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0780

(b) ADVERTISING MEDIA

385.0780 General. A publication is not exempt if it consists mostly of advertising layouts and a few articles with some element of human interest but with a theme centered around the advertising of a product. 12/31/58.