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 385.0785

(b) ADVERTISING MEDIA

385.0785 Informational Flyer. A nonprofit membership organization prints an informational flyer about its activities every three months. The organization pays a newspaper a fee to insert a copy of the flyer into each copy of an issue of the newspaper which are delivered by newspaper carriers to its paid subscribers and to news racks and newsstands for sale to the public. Copies of the flyer are also distributed without charge at the organization's office.

The organization distributes the flyers without charge within the means of section 6362.7(a) regardless that the organization has the flyers distributed as part of a newspaper for which a third party makes a charge. Under the facts provided, the sale of the flyer to the organization is exempt from sales tax. 1/8/93.