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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 385.0820

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0820

(b) ADVERTISING MEDIA

385.0820 Theater Advertisements. A publication devoted exclusively to advertising and promotion of two theaters does not qualify as an exempt periodical. 12/29/64.