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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0833

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0833

(c) Guides and Directories

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385.0833 Association Directories. A taxpayer prints a bi-monthly magazine for an industry association. It also prints a directory once a year. The directory is different in format, size and name from the bi-monthly magazine. Therefore, it does not qualify as an exempt periodical, even though the magazine does. However, the directory, which has over 50 percent advertising, may qualify for exemption as a printed sales message if all of the requirements for that exemption are met. 2/3/95.