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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 385.1839

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1839

(f) SPECIFIC PUBLICATIONS

385.1839 Pacific Coast. "Pacific Coast" is stated to be issued monthly. It contains articles of general interest and much less than 90% of its printed area is advertising. Under these conditions it qualifies for exemption, provided it is distributed without charge or sold by subscription and delivered by mail or common carrier. 11/28/90.