Section R15-5-1303. Definitions

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A.      A “publisher” is one who manufactures and distributes a publi- cation from a point within this state.

B.       The term “publication” includes books, newspapers, maga- zines, music, periodicals, and any other literary work.

C.      Effective 9/12/75, the term “publication” shall specifically exclude books. Sales of books directly to a final consumer, how- ever, are taxable under the retail classification (see Article 18).

                    
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