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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0351

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0351

(a) In General

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385.0351 Multiple Listing Services—Delivery to Subscribers. A Multiple Listing Service book (MLS) is sold to members by subscription. The MLS books are delivered to a central location in town by a delivery service where the subscribers pick up the MLS books. There is no delivery to the subscriber in this case because the subscriber picks up the MLS books at the central location. Thus, the sales of the MLS books to the subscribers are subject to tax whether or not they meet the requirements of a periodical. 6/10/96.