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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 385.0880

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0880

(c) Guides and Directories

385.0880 Directories. Directories issued as 13th edition of exempt periodical which is distributed to subscribers of periodical at no extra cost is considered to be an exempt periodical. 5/26/65.