Did the Oakland Public Schools bulletin remain regularly issued when it ran weekly for 35 weeks and paused during summer vacation?

Plain-English summary

California reviewed sample publications under former section 6362 and Ruling 50.

The Oakland Public Schools bulletin was printed 35 weeks per year. It apparently stopped during summer vacation but otherwise appeared weekly.

California concluded that the school-calendar schedule still counted as regular issuance at average intervals no longer than three months. The bulletin therefore qualified for the historical exemption.

The letter also described the historical exemption for property becoming an ingredient or component part of a qualifying newspaper or periodical, but it did not apply that point separately to the bulletin.

Source and live-annotation limits

The official PDF answers a July 11, 1950 letter and says sample publications accompanied it, but includes neither. It lists the other publication titles only as redactions and omits the Oakland bulletin, schedule records, sales, component materials, contracts, invoices, returns, assessments, refunds, and later outcomes. Ruling 50 is listed as enclosed but is absent.

The live annotation preserves only the 35-week schedule, summer-vacation pause, historical section 6362 exemption, and interval conclusion. It omits the July 11 request, submitted samples and other publications, Ruling 50, ingredient-or-component-part provision, missing records, and no-outcome limit.

What this means for you

Schools, bulletin publishers, printers, and tax professionals

A planned seasonal break did not defeat regular issuance on these facts. Document the active-season schedule, the reason for the hiatus, and the average interval across the publication cycle.

Common questions

Q: How many weeks per year was the bulletin printed?

A: 35 weeks.

Q: Why did publication stop?

A: The source says it apparently closed during summer vacation.

Q: Did the summer break defeat the exemption?

A: No.

Q: Did the official PDF include the bulletin or the other sample publications?

A: No. It describes the samples, and the other titles are redacted.

Citations and references

• Former California Revenue and Taxation Code § 6362
• Former California Sales and Use Tax Ruling 50
• July 11, 1950 request and sample publications — described but not included
• Publication schedules, sales, component materials, tax records, and outcomes — described or implicated but not documented

Verbatim support

From the official tax-counsel letter:

You state that the "Oakland Public Schools" bulletin is printed 35 weeks out of the year. Apparently it closes down during the summer vacation, but otherwise is issued weekly.

Accordingly, it is our opinion that this qualifies as regularly issued at average intervals not exceeding three months.

Source

• Annotated Legal Opinions collection: CDTFA Annotated Legal Opinions
• Annotation page: Annotation 385.0080
• Original supporting opinion: 385.0080 PDF

Original ruling text

385.0080

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

July 31, 1950

Re: ---

Gentlemen:
In answer to your letter of July 11, 1950 we advise that in our opinion the publications, samples of which accompanied your letter, are properly regarded as within the exemption set forth in Sales and Use Tax Ruling 50, copy enclosed, based on Section 6362 of the Sales and Use Tax Law exempting from the tax the sale of newspapers and periodicals regularly issued at average intervals not exceeding three months and also exempting the sale of property becoming an ingredient or component part of such publications. Those accompanying your letter are listed as follows:
--- --- ----- --- ----- --- --You state that the "Oakland Public Schools" bulletin is printed 35 weeks out of the year. Apparently it closes down during the summer vacation, but otherwise is issued weekly. Accordingly, it is our opinion that this qualifies as regularly issued at average intervals not exceeding three months.

Very truly yours,

E. H. Stetson
Tax Counsel

EHS:AMD
Enclosed
cc: