Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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385.0000 NEWSPAPERS AND PERIODICALS—Regulation 1590

Annotation 385.0536

(a) IN GENERAL

385.0536 Receipt of Publication Based on Group Membership. An organization offers memberships to construction contractors. Members receive a subscription to a weekly publication that contains a list of construction projects in the area which are currently accepting construction bids and lists of bids made, successful bids, the names of the successful bidders, and the amounts of the successful bids. Members also receive access to a "bidding room" which is a repository of plans for various construction projects on which organization members may wish to bid.

The primary benefit of membership is regarded to be the subscription to the weekly publication. The transaction is regarded as a sale of tangible personal property. If the publication qualifies for exemption, the fee is not taxable. If the publication does not qualify for exemption, the entire fee is taxable. 4/24/95.