In order for a publication to be considered a newspaper and be exempt from sales tax, it must:
• Be published (printed or written form) periodically at least 50 times a year;
• Be available for public circulation (whether or not through paid subscripttions);
• Contain general interest information or reports of current events, original or reprinted articles
on a variety of topics, photographs, illustrations, advertising matter, legal notices, comic strips,
cartoons, editorial comment, or other such subject matter;
• Contain no more than 90 percent of its printed area as advertising;
• Have continuity as to title and the general nature of its content from issue to issue; and
• Not constitute a book, either alone or when successive issues are put together.
In order for a publication to be considered a magazine, it must:
• Be published (printed or written form) periodically at least four times a year;
• Be available for public circulation (whether or not through paid subscripttions);
• Contain a variety of articles or other information;
• Contain no more than 90 percent of its printed area as advertising;
• Have continuity as to title and the general nature of its content from issue to issue; and
• Not constitute a book, either alone or when successive issues are put together.