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Business Taxes Law Guide—Revision 2025

BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0440

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N

385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0440

(a) In General

385.0440 "Pocketbooks" are not exempt periodicals. 12/4/50.