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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.1880

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1880

(f) SPECIFIC PUBLICATIONS

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385.1880 School Catalogs. The catalogs for the California State University System (CSU) are printed by the state printing office and sold to the individual campuses of CSU. The campuses sell the catalogs to the bookstores which are operated by private entities located on areas leased to them by the schools.

The exemption for sales of school catalogs, including CSU's, is limited to sales by the school to students of the school. Sales by private operators of on-campus bookstores do not qualify for the exemption, and are therefore taxable. 4/24/85.