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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 385.1848

(f) SPECIFIC PUBLICATIONS


385.1848 Proclaim. Proclaim is published quarterly, and is a pastor's journal for biblical preaching and contains a number of articles of interest to pastors. This 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.