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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 385.1250

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1250

(e) REPRINTS—MICROFILMED COPIES

385.1250 Secondhand Comic Books. The sale of secondhand comic books qualifies for exemption as a sale of a periodical if the books qualified for the exemption when originally sold. The exemption is not applicable if the property is sold at retail for use as scrap. 3/9/77.