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385.0760 Circulars Distributed with Newspapers. A newspaper publishes throw-away-type advertising circulars. It inserts some of the circulars in newspapers and distributes such circulars with the newspaper. It delivers the remaining circulars to an advertising firm for distribution by hand and by mail. The advertising circulars which are inserted in the newspapers constitute component parts of exempt periodicals. Accordingly, the charges for printing such circulars are exempt from sales tax under section 6362. Since the remaining circulars are not distributed as components of newspapers, the sale of such circulars does not qualify for the newspaper exemption. 9/22/65.
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