Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0298


385.0298 Magazine Publication. A monthly magazine, published for older readers is sold exclusively on a subscription basis. In addition, copies are distributed free to certain preselected households, senior centers, libraries and other sites.

For the period between July 15, 1991 and November 1, 1992, the retail sales of magazines to a subscriber and shipped to a location in California were subject to sales tax. If, pursuant to a contract, the magazines were mailed to a point outside the state, the sale is exempt from sales tax. Effective October 2, 1991, the distribution of complimentary copies of periodicals are exempt from sales and use tax. Sales tax must be reported and paid by the publisher or distributor based upon the reporting period in which the delivery is made.

A publisher may not issue resale certificates to photographers or freelance graphic artists for work purchased as material for the magazine.

(Note: Statute amended operative November 1, 1992.) 1/9/92.