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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 385.0360

Sales and Use Tax Annotations


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N

385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0360

(a) In General

385.0360 Pattern Books. Pattern books issued quarterly and semi-annual and annual needlework books do not qualify as exempt periodicals within the meaning of Regulation 1590. 4/9/53.