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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0448

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0448

(a) In General

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385.0448 Prepaid Subscriptions. If a subscriber pays for his subscription in installments, the date the first installment is made to the retailer is the date the subscription is entered into. The subscription is prepaid as of that date. Thus, when a partial payment of a subscription fee to a retailer was made prior to July 15, 1991, the subscription is considered to be "paid for prior to July 15, 1991," within the meaning of that phrase as it is used in section 6362.3. 10/8/91.