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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 385.0160

Sales and Use Tax Annotations


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N

385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0160

(a) In General

385.0160 Comic Books. Comic books complete in themselves without continuity of title and subject matter are not "periodicals" and sale is taxable. 4/6/50.