Tax Rules: Final: 5703-9
5703-9-28 Sales and use tax: newspapers and
magazines
(A) As used in this rule:
(1) "Newspaper" means an unbound publication bearing a title
or name which is regularly published at least as frequently
as biweekly and distributed from an established place of
business to the general public primarily in a specific
geographic area for a definite price per copy or subscription
period. A newspaper must contain in all editions substantial
news matter of international, national, or local events and
will normally contain advertisements, photographs,
illustrations, editorial comment, opinions, legal notices,
and other announcements of public interest. Newspaper does
not include a newsletter or similar unbound periodical of
interest only to certain trade, professional, commercial, or
hobby interests and which does not serve the purpose of
providing instruction, enlightenment, or entertainment to the
general public.
(2) "Community newspaper" means an unbound publication
bearing a title or name that is regularly published from a
fixed place of business at least as frequently as biweekly,
the majority of copies of which are distributed to households
in its service area, which contains news, editorial comment,
opinions, features, advertisements, or other matters of
public interest, provided that such publication is not owned
or controlled by individuals or business concerns which
publish it as an auxiliary to and essentially for the
advancement of another non-newspaper business of those who
own or control such publication. "Community newspaper"
includes any advertising insert actually published by the
same person who publishes the community newspaper and is
distributed therewith.
(3) "Magazine" means a bound publication bearing a title or
name which is regularly published at least as frequently as
quarter annually from an established place of business for a
definite price per copy or subscription period, containing
articles, photographs, illustrations, news, advertisements,
opinions, or similar information of interest to the general
public or an identifiable portion of the general public.
(4) "Controlled circulation publication" means a magazine
containing at least twenty-four pages, at least twenty-five
per cent editorial content, regularly published at least as
frequently as quarter annually, and circulated without charge
to the recipient, provided that such publication is not owned
or controlled by individuals or business concerns which
conduct such publication as an auxiliary to and essentially
for the advancement of the main business or calling of those
who own or control them.
(B) Sales and use tax do not apply to the sale or use of:
(1) Newspapers;
(2) Community newspapers;
(3) Magazine subscriptions shipped to the consumer by
second-class mail; and
(4) Magazines distributed as controlled circulation
publications.
Effective: 9-27-84
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5739.01, 5739.02, 5741.02
Prior effective dates: 2-17-75