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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.1960

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1960

(f) SPECIFIC PUBLICATIONS

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385.1960 Souvenir Program. The "Official 200th Anniversary Souvenir and Program Guide," an official guide of the anniversary celebration of San Diego, does not qualify as a periodical because it is essentially a single publication although it is later reissued with an updated calendar-of-events. This does not alter the character of the guide from a souvenir program to a periodical. 12/20/68.