316 Neb. Admin. Code, ch. 1, § 055 - MAGAZINES AND JOURNALS
055.01 Receipts from
any sale, whether or not by subscription, for magazines and journals are
taxable.
055.02 Journals include
professional publications and information service publications that are updated
periodically.
055.03 Publishers of
magazines and journals are purchasing the property actually incorporated as a
component part of the finished product as a "sale for resale". Purchases by
publishers which do not become a component part of the finished magazine or
journal, such as presses, photography equipment, office furnishings, and
supplies are taxable.
Notes
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