Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.1522

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

---

N

---

385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1522

(f) SPECIFIC PUBLICATIONS

---

385.1522 Demeo, California Deposition and Discovery Practice. Demeo, California Deposition and Discovery Practice is a publication consisting of a binder of pages containing informational material on a subject. Regular publications are updated periodically. Some are updated as infrequently as one a year, and others are updated as often as five times a year. Tax applies to sales of binders and volumes. The updates are replacement pages for the loose-leaf volumes and a one page publication titled "Publication Update—California Deposition and Discovery Practice". Sales of the updates of the regular publications issued at least four times a year qualify for the exemption provided by section 6362.7 if they meet the other requirements required therein. Tax applies to updates issued less frequently than four times a year or more than sixty times a year. 1/28/93.