Sec. 03.06.01.04. Newspapers

A. Printing and Sale.

(1) The printing and sale of newspapers that are distributed by the publisher at no charge are not subject to the sales and use tax.

(2) The sale of an item which is to be distributed as a component part of a newspaper, such as an advertising supplement, is not subject to the tax.

B. Requirements for Classification as a Newspaper.

(1) A publication is not a newspaper unless:

(a) It is published and distributed not less frequently than once each month;

(b) It does not, when its successive issues are put together, constitute a book;

(c) It is intended for circulation among the general public;

(d) It contains news items, legal and general intelligence, reports of current events, editorial comments, advertising matter, and other miscellaneous information of public interest generally found in an ordinary newspaper.

(2) The criteria set forth in §B(1) of this regulation are minimum requirements, the meeting of which does not necessarily result in a publication being classified as a newspaper. A publication which meets the criteria set forth in §B(1) of this regulation, but which is in fact a magazine, shopping advertiser, community newsletter, tip sheet, or other publication which is not a newspaper in the common and popularly accepted usage of the term, is not a newspaper for the purpose of this exemption. A publication is not disqualified solely because it is devoted primarily to matters of specialized interest, such as legal, mercantile, political, religious, or sporting matters.

C. The taxability of sales of photographic materials and certain other tangible personal property used in the printing of newspapers is described in Regulation .11 of this chapter.