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 385.1785


385.1785 National Geographic Magazine. Tax does not apply to the sale or use of the National Geographic magazine since it is distributed by an organization that qualifies for tax exemption status under section 501(c)(3) of the Internal Revenue Code and is distributed to members in consideration of their membership fees. (Section 6362.8.)

The following is a chronology of the application of the tax to National Geographic:

(1) Prior to July 15, 1991, both the cost and selling price of National Geographic were exempt from tax.

(2) From July 15, 1991 to October 31, 1991, any sales of National Geographic were subject to tax unless the sale resulted from a subscription that was entered into and paid prior to July 15, 1991. (3) Beginning November 1, 1991, National Geographic again qualifies for exemption status for the reasons stated above.

Additionally, sales resulting from subscriptions entered into during the time frame from July 15, 1991 through October 31, 1991, are taxable only for that portion of the subscription fee applicable to publications delivered from July 15, 1991 through October 31, 1991. The remaining subscription fees applicable to deliveries beyond that date October 31 are exempt from tax.

(Note: The sale or use of this periodical sold by subscription and delivered by mail or common carrier is also exempt from sales or use tax effective November 1, 1992 under section 6363.7.) 3/10/92.