Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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385.0000 Newspapers and Periodicals—Regulation 1590 (View entire section)
(a) In General
- 385.0005 Address Cards
- 385.0012 Baseball Cards
- 385.0015 Bill Inserts
- 385.0020 Book List
- 385.0040 Bowling Score Sheets
- 385.0060 Bowling Service League Sheets
- 385.0070 Brochures Which Include Over 90 Percent Advertising
- 385.0080 Bulletin
- 385.0098 Corporate Reports
- 385.0120 Catalogs
- 385.0140 Comic Books
- 385.0160 Comic Books
- 385.0164 Complimentary Copies of Newspapers
- 385.0167 Component Part of Periodical
- 385.0169 Consumer Reports, Travel Letter, and Consumer Reports on Health
- 385.0170 Contents of Periodicals
- 385.0200 Crossword Puzzle Books
- 385.0202 Current and Preceding Issues of a Periodical
- 385.0206 Dating Club Publication
- 385.0210 Delivery Requirements — Newspaper / Periodicals
- 385.0215 Distribution of Free Publications
- 385.0220 Envelopes or Wrapping Paper Used for Mailing Exempt Publications
- 385.0238 Experiment Kits Sold as Part of Magazine
- 385.0260 Horse Auction Catalogs
- 385.0274 In-Depth Reports
- 385.0280 Index Volume
- 385.0287 Local Printing Plants
- 385.0290 Loose-Leaf Volume and Updates
- 385.0298 Magazine Publication
- 385.0299 Manual Revisions and Newsletter
- 385.0300 Mats
- 385.0320 Mimeographed Papers
- 385.0325 Monthly Reports of Real Estate Activities
- 385.0340 Multiple Listing Service
- 385.0341 Multiple Listing Service
- 385.0342 Multiple Listing Service
- 385.0350 Multiple Listing Service
- 385.0351 Multiple Listing Services—Delivery to Subscribers
- 385.0352 Newsletters Distributed to Organization Members
- 385.0355 Newspaper Inserts
- 385.0358 Nonprofit Organization Issuing Periodical
- 385.0360 Pattern Books
- 385.0380 Pattern Books
- 385.0386 Periodical
- 385.0390 Periodical and Legislative Bill Service
- 385.0395 Periodicals on Computer Disk
- 385.0396 Periodicals on Computer Disk Form
- 385.0400 Photographs
- 385.0440 "Pocketbooks" are not exempt periodicals. 12/4/50
- 385.0448 Prepaid Subscriptions
- 385.0460 Program
- 385.0480 Program Booklets
- 385.0500 Program—Church Bulletins
- 385.0520 Program—Religious Missal
- 385.0523 Publication Issued on Compact Disk
- 385.0525 Publications on Compact Disks
- 385.0533 Publications Used with Classroom Instructional Program
- 385.0536 Receipt of Publication Based on Group Membership
- 385.0538 Republication of Newspapers
- 385.0540 Resale Certificates
- 385.0543 Research Reports
- 385.0555 Sales of Newspapers on Reservation
- 385.0558 School Catalogs Sold by Auxiliary Organization
- 385.0570 Seasonal Periodicals
- 385.0574 Stated Intervals
- 385.0574.100 Stated Intervals Containing News or Information of General Interest
- 385.0575 Subscription Periodicals
- 385.0577 Subscription to Periodical with CD ROM Disk Containing Games, etc
- 385.0578 Subscription Sales Delivered in Part by Mail
- 385.0580 Travel Brochures
- 385.0590 Tapes and Cassettes
- 385.0600 Tape Recordings
- 385.0620 Tariff Publications
- 385.0640 Tariff Publications
- 385.0660 Tariff Publications
- 385.0666 Telephone Inquiry and Telecommunications Services
- 385.0670 Television Survey Reports
- 385.0680 "Tip Sheets"
- 385.0700 Ticker Tape
- 385.0720 Ticker Tape
- 385.0728 Yearbooks and Catalogs—Colleges and Universities
(b) Advertising Media
- 385.0730 Advertising Inserts
- 385.0739 Advertising Inserts
- 385.0740 Advertising Inserts in Taxable Shopper and Exempt Newspaper
- 385.0742 Advertising Portion
- 385.0743 Advertising Portion of a Periodical
- 385.0745 Advertising Publications Distributed in Combination with Exempt Periodicals
- 385.0750 Advertising Tabloids
- 385.0760 Circulars Distributed with Newspapers
- 385.0765 Commercial Advertising in Publications
- 385.0769 Component Part
- 385.0771 Coupon Insert
- 385.0775 Free Exchange of Advertising
- 385.0780 General
- 385.0785 Informational Flyer
- 385.0790 Newspaper Publisher's Weekly Shopper Delivered to Non-Subscribers
- 385.0795 Printing Newspaper Inserts
- 385.0800 "Red Books"
- 385.0812 Schedule of Events
- 385.0820 Theater Advertisements
(c) Guides and Directories
- 385.0860 "Community Advertisers" and Shopper's Guide
- 385.0880 Directories
- 385.0900 "Directory Issue"
- 385.0920 Freight Guide Book
- 385.0925 Official Airline Guide
- 385.0930 Rental Properties Lists
- 385.0940 Shopping Guide
- 385.0960 Shopping Guide
- 385.0970 Tourist Guide
- 385.0973 Yellow Pages Business Directory
(d) Business Reports, House Organs, Newsletters
- 385.0975 Annual Reports and Newsletters as Printed Sales Message
- 385.0980 Consumer or Retailer—Organization Furnishing as
- 385.1000 Corporate Reports Issued Quarterly
- 385.1040 Dun & Bradstreet "Reference Books"
- 385.1060 Financial Statements and Reports
- 385.1065 Free Employee Newsletter
- 385.1080 "House Organ"
- 385.1100 Loose-Leaf Services
- 385.1116 Newsletter of Information About a Company
- 385.1120 Newsletters Issued Monthly
- 385.1140 Newsletters Issued Monthly
- 385.1145 Nonprofit Organization Issuing Annual Reports
- 385.1151 Quarterly and Annual Reports
- 385.1160 Weekly Newsletter
(e) Reprints—Microfilmed Copies
- 385.1180 Microfilm Copies of Back Editions of Newspapers
- 385.1241 Reprints
- 385.1250 Secondhand Comic Books
- 385.1258 A New Beginning
(f) Specific Publications
- 385.1260 AD-LIB
- 385.1275 Aileron
- 385.1300 American Social Health Association Newsletter
- 385.1315 Barron's Business and Financial Weekly
- 385.1316 Apartment Owners Review Publication
- 385.1320 Bechtel Briefs—Periodicals
- 385.1335 Berkeley Center News
- 385.1336 Berkeley Voter
- 385.1338 Bestline Products Publications
- 385.1340 Beverage Industry News
- 385.1348 Bible Discoverers Teacher
- 385.1350 Bible Study Guides as Periodicals
- 385.1405 California Tax Lawyer
- 385.1410 California Salt Shaker
- 385.1412 California Taxation 2d
- 385.1415 Candle Corporation Publications
- 385.1417 The Catholic Herald
- 385.1424 Christian Science Publishing Society Publications
- 385.1440 "Computerized Security Analysis"
- 385.1500 "Diary National Reports"
- 385.1520 "Delcon Detector"
- 385.1522 Demeo, California Deposition and Discovery Practice
- 385.1532 DollarSense
- 385.1580 "Equipment and Materials Reporter"
- 385.1600 "Exchange Bulletin"
- 385.1620 "First Presbyterian"
- 385.1630 Flatlander Nugget
- 385.1638 Foreclosure Sales (Updated Weekly)
- 385.1642 Fresno Pennysaver
- 385.1645 From the Desk of
- 385.1657 Harvest Fields
- 385.1670 Home and Land of Carmel/Monterey
- 385.1695 Insights
- 385.1710 Julia Morgan Presents
- 385.1730 "Line Drives"
- 385.1760 "Lumber Industry of Pacific Coast"
- 385.1770 Major League Baseball
- 385.1780 Medical Publications
- 385.1783 Miscellaneous Publications
- 385.1785 National Geographic Magazine
- 385.1788 Net Age and 3 Tech
- 385.1796 Nursing and Allied Health (CINAHL) 1992 Subject Heading List
- 385.1797 Nursing and Allied Health (CINAHL) 1992 Database Search Guide
- 385.1800 "Oceanic Index"
- 385.1820 "Oceanic Abstracts, State of the Art-Instrumentation"
- 385.1825 "Official Airline Guide"
- 385.1830 Open Windows
- 385.1835 "Out of the Blue"
- 385.1839 Pacific Coast
- 385.1843 Paperback Sourcebooks Series
- 385.1845 Pathways Music News
- 385.1848 Proclaim
- 385.1850 Professional Responsibility Update
- 385.1860 Psychological Journals
- 385.1868 Real Estate Insider
- 385.1872 Research Institute Estate Planners Alert
- 385.1877 Recreator
- 385.1878 Residential Real Estate and Insurance Newsletter
- 385.1879 San Diego Live
- 385.1880 School Catalogs
- 385.1882 Science Citation Index and Science Citation Index, 1945 to 1954—Ten-Year Cumulation
- 385.1885 Searching CINAHL Effectively—1992 Teaching Guide
- 385.1888 Self Realization
- 385.1900 "Service Notes"
- 385.1920 "Shippers' Cyclopedia"
- 385.1960 Souvenir Program
- 385.1970 Spartan Times
- 385.1980 "Surprise Package"
- 385.1992 The Brea Line—Printed Sales Message
- 385.2000 "The Simian"
- 385.2010 The View
- 385.2015 Thru the Cork Screw
- 385.2030 TV Facts
- 385.2070 "Weekly Focus"
- 385.2080 "Western News"
- 385.2100 Miscellaneous
- 385.2101 Miscellaneous
- 385.2110 Miscellaneous