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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0274

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0274

(a) In General

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385.0274 In-Depth Reports. A research facility issues reports to its customers. These reports consist of in-depth analysis of various subjects which had been requested by customers. Although more than four reports were issued in each year, they were not at regular intervals but only as the need required. The report is therefore not an exempt periodical, and sales tax applies. 3/3/80.

(Note.—Subsequent statutory changes re periodicals.)