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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0280

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0280

(a) In General

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385.0280 Index Volume. If a periodical has issued three volumes during the preceding twelve months in addition to an index volume, this latter volume will be considered the fourth volume of the periodical, satisfying the requirement of having exempt periodicals issued at average intervals not exceeding three months. 8/10/66.