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 385.0745


385.0745 Advertising Publications Distributed in Combination with Exempt Periodicals. A person is engaged by the publisher of an exempt periodical to distribute the periodical by means of placing it in a plastic bag that is delivered to local residences. The publisher of a nonexempt advertising publication contracts with the same person to distribute the advertising publication. The exempt periodical and the nonexempt publication are placed in the same plastic bag and the two are hand delivered together to residences. In as much as the publisher of the exempt periodical had nothing to do with the attachment and distribution of the nonexempt publication, the nonexempt publication is not regarded to be a component of the exempt periodical merely because an independent third part combines the two. Tax applies to the advertising publication. 6/16/76.

(Note: Subsequent statutory change re periodicals and printed sale messages.)