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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 385.1730

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1730

(f) SPECIFIC PUBLICATIONS

385.1730 "Line Drives." Among other requirements, Regulation 1590 limits the periodical exemption to " … those publications which appear at stated intervals, each issue of which … " Although the format and content of the publication "Line Drives" meet some of the requirements of exemption, it is not published "at stated intervals," and is therefore not exempt. 1/23/84.