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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1040

(d) Business Reports, House Organs, Newsletters


385.1040 Dun & Bradstreet "Reference Books." Reference books, leased to customers by Dun & Bradstreet, a company engaged in the business of compiling and evaluating credit data on businesses, which are revised and published six times a year, contain information which is of interest to a particular group, and each issue bears a relationship to prior and subsequent issues in similarity of subject matter, are exempt periodicals under Regulation 1590. 3/7/67.