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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 385.1000

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1000

(d) Business Reports, House Organs, Newsletters

385.1000 Corporate Reports Issued Quarterly. A particular corporate stockholder report issued quarterly by a corporation to its stockholders was held to constitute an exempt periodical. 5/15/53.