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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 385.0960

Sales and Use Tax Annotations


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N

385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0960

(c) Guides and Directories

385.0960 Shopping Guide. When more than 90 percent of the printed area of a shopping guide constitutes advertising or products publicity, it does not qualify as an exempt periodical. 2/14/66.