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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 385.0940

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0940

(c) Guides and Directories

385.0940 Shopping Guide. The Central Valley Shopping Guide does not qualify as an exempt periodical even though it is published in the required regular intervals because the advertising portion exceeds 90 percent of the printed area of the entire issue. 7/3/68.