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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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N


385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1348

(f) SPECIFIC PUBLICATIONS


385.1348 Bible Discoverers Teacher. Bible Discoverers Teacher is published quarterly, and is a guide for Sunday school teachers focused on grades 3 and 4. Provided that each issue of this publication contains a significant amount of new material, the publication qualifies as a periodical, and if sold by subscription and delivered by mail or common carrier, the sales are exempt from tax. 6/2/93.