Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590
(a) IN GENERAL
385.0480 Program Booklets. A publisher prepared program booklets for theater organizations. The booklets consisted of (paid) advertising, information about the featured event, biographies of the performers, information on future performances and general news. The publisher sold advertising space, printed the booklets, and provided them without charge to theaters. Typically, one booklet would be published for all the performances of a given stage production. Generally the theaters put on four or more stage productions a year and prepare a separate booklet for each production. The publisher subcontracted the printing of the booklets and issued a resale or exemption certificate to the printers, in order to acquire the booklets without paying sales tax reimbursement.
The booklets are properly referred to as programs and are specifically excluded from the definition of a periodical by regulation. In addition, they do not appear at stated intervals but are prepared for specific performances. Despite their external similarities, the booklets are not truly part of a series. The publisher is the consumer of the programs and liable for the sales tax which would have been due on the sale of the printing, if the publisher had not issued an exemption certificate. 4/30/91.