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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.1412

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1412

(f) SPECIFIC PUBLICATIONS

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385.1412 California Taxation 2d. California Taxation 2d is a publication consisting of a loose-leaf binder containing informational materials on a subject. The publication is not issued at least four times a year, but is updated at least monthly. Tax applies to the initial sale of the loose-leaf binders and volumes, the sale of the updates qualifies for the exemption provided by section 6362.7 if it meets the other conditions required therein. 1/28/93.