Tax Rules: Final: 5703-9
5703-9-43 Books, manuals, bulletins, lists or similar
materials
Transactions which involve the transfer, for a consideration,
of title or possession of books, manuals, bulletins, lists or
similar materials providing current information or data on a
particular subject which are furnished and/or supplemented on
a continuing basis pursuant to a contract are sales.
Books include but are not limited to textbooks, dictionaries,
bound volumes of all kinds, instruction books or booklets,
and loose leaf information services such as tax information
services, labor information services, credit or financial
information services. Printed materials which may supplement,
explain, amend, revise or otherwise alter, expand, or render
current a book previously issued (including a so-called
supplement or pocket part) are also included. Printed
materials includes matter which is mimeographed or
multigraphed or duplicated in any other manner.
Effective: 1-1-72 as TX-15-31
Promulgated under: 5703.14