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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1405

(f) SPECIFIC PUBLICATIONS

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385.1405 California Tax Lawyer. The California Tax Lawyer is published and distributed twice a year by the Taxation section of the State Bar of California and contains articles of general interest to its members.

Since this publication is issued only twice a year, the publication does not qualify as a "periodical" and the retail sale of the publication would be subject to sales tax. The publication is distributed to members, incidental to other benefits provided to the membership; accordingly, the organization is the consumer of the publication. Tax would apply to the sale of the publication to the organization. 5/4/93.