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BTLG Table of Contents > Sales and Use Tax Annotations > P > 442.0000 Publishers > Annotation 442.0250

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442.0000 Publishers—Regulation 1543

Annotation 442.0250

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442.0250 Licensing Rights to Reprint Articles. A publisher of publications licenses to others the right to reprint information contained in its publications. Tax does not apply to the publisher's charges to a person solely to provide that person with the right to reprint information contained in the publisher's publications. 3/27/97.