Taxes on sale of newspaper & magazines

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.