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REDWOOD EMPIRE PUB. CO. v. STATE BD. OF EQUALIZATION

Docket No. A038555.

207 Cal.App.3d 1334 (1989)

255 Cal. Rptr. 514

REDWOOD EMPIRE PUBLISHING CO. et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, First District, Division Two.

February 16, 1989.

Attorney(s) appearing for the Case

COUNSEL

Richard B. Weinstein, Weinstein & Weil, Paul N. Halvonik and Halvonik & Halvonik for Plaintiffs and Appellants.

John K. Van de Kamp, Attorney General, and Patricia Streloff, Deputy Attorney General, for Defendant and Respondent.

OPINION

SMITH, J.

Revenue and Taxation Code section 6362 exempts from this state's sales and use tax the gross receipts from any "newspaper" or "periodical" issued at regular intervals not exceeding three months. By administrative regulation, the State Board of Equalization (Board) has adopted a definition of newspapers and periodicals which excludes publications consisting of more than 90 percent advertising. The primary issue raised...

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