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MAY 19, 1982

Regarding if preprints qualify as ‘newspapers', within the meaning of § 12–35–550(7), and are thus exempt from sales tax.

Requested by: Mr. Cyril C. McCray, Director, Sales and Use Tax Division

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Mailing Address The Honorable Alan Wilson
P.O. Box 11549
Columbia, S.C. 29211

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