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(Replaces Information Bulletin #13 dated June 2002) - page 2 / 4





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Information Bulletin #13 Page #2

  • 1.

    Commonly understood to be newspapers;

  • 2.

    Circulated among the general public;

  • 3.

    Published at stated short intervals; and

  • 4.

    Entered or qualified to be admitted and entered as second class mail matter at

a post office in the county where published.

Publications that are primarily devoted to matters of specialized interest such as business, political, religious, or sporting matters may qualify as newspapers if they also satisfy the aforementioned criteria.

Magazines are not considered to be newspapers. The retail sales of all magazines and periodicals are subject to the sales tax. Sales of magazines by subscription are subject to sales tax without regard to the price of a single copy. Sales tax must be collected on the full subscription price by the seller from the person who subscribes to the magazine.

For purposes of sales tax, the term “newspapers” includes advertising inserts. The term “advertising inserts” means only those publications that are

  • 1.

    Produced for a person by a private printer and delivered to the newspaper publisher, produced and printed by a newspaper publisher, or produced and printed by a person and delivered to the newspaper publisher; and

  • 2.

    Inserted by the newspaper publisher into the newspapers and distributed along with the newspapers.

Any distribution not meeting the previous test does not qualify for the newspaper insert exemption. Examples of items distributed with a newspaper that would not qualify for the newspaper insert exemption include gum, shampoo, and detergent samples.

Sales of classified or display advertising space in a newspaper is not subject to sales tax.

Transactions involving tangible personal property sold through a syndicated column for which the newspaper acts only as a forwarding agent are subject to tax. The seller, not the newspaper, is responsible for collecting the tax in this scenario. However, if the newspaper acts as an agent for the seller, or if the payment is made directly to the newspaper rather than to the seller, the newspaper must collect and remit sales tax on such transactions.

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