63-3622I — LITERATURE


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622I.  LITERATURE. (1) There is exempted from the taxes imposed by
this chapter the sale or purchase, or the storage, use or other consumption of
literature, pamphlets, periodicals, tracts and books published and sold by an
entity qualified under section 501(c)(3) of the internal revenue code; no part
of the net earnings of which inures to the benefit of a private individual or
shareholder.
    (2)  As used in this section, "literature" includes information available
in alternative forms, including audio-visual and magnetic, optical or other
machine-readable media.