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 385.1877


385.1877 Recreator. Recreator is published monthly by a nonprofit organization and contains articles of general interest regarding employee recreational activities. The publication is in newsletter form and is printed on one 11" x 17" sheet folded in half to form four 8½" x 11" pages.

The publication qualifies as a periodical and is distributed to the members as part of a membership fee. It also appears that the nonprofit organization publication does not qualify for tax-exempt status under section 501(c)(3) of the Internal Revenue Code. If the issues are distributed to the members in consideration, in whole or in part, of the membership fee and the amount paid for the cost of printing is less than 10% of the membership fee for the period the Recreator is published, tax would not apply to the distribution of the newsletter for that year. 5/28/92.