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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 385.1350

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1350

(f) SPECIFIC PUBLICATIONS

385.1350 Bible Study Guides as Periodicals. Bible study guides used in classroom instruction qualify as exempt periodicals provided each issue contains a significant amount of new material and is published at average intervals not exceeding three months. If reissued cyclically without a significant amount of new material, bible study guides do not qualify as exempt periodicals. 05/28/76. (Am. M99–1).