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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 385.1830

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1830

(f) SPECIFIC PUBLICATIONS

385.1830 Open Windows. Open Windows is published quarterly and purchased by churches for distribution to members of the congregations for personal devotional reading. 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.