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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0300

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0300

(a) In General

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385.0300 Mats. The furnishing of a news service, comics, features and advertisements in mat form to newspaper publishers is the rendition of a service and not the sale of tangible personal property, and hence not subject to tax. 2/10/55.