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Distinction between publishing of periodicals and certain related activities

Section Number:

435.10

*This information is for Model City Tax Code purposes only

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(a) Book publishing shall not be considered publication of newspapers, magazines, or other periodicals for purposes of this Chapter. Sales of books shall be deemed retail sales. The printing of books shall be deemed job printing.

(b) Publication of newspapers, magazines, or other periodicals shall not be considered job printing for the purposes of this Chapter.

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