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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 385.1868

Sales and Use Tax Annotations


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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.1868

(f) SPECIFIC PUBLICATIONS

385.1868 Real Estate Insider. Real Estate Insider is a monthly publication comprised of articles concerning the housing market and other topics related to real estate. Each issue has a connection with other issues in the nature of the articles, and each issue bears a relationship to prior or subsequent issues with respect to continuity of literary character.

Real estate professionals distribute the publication without charge. The sale and use of Real Estate Insider are exempt from sales and use tax under section 6362.7.