Tax Type
Retail Sales and Use Tax
Description
Publication defined; Publisher of newsletters and magazines
Topic
Exemptions
Property Subject to Tax
Date Issued
05-21-1993
May 21, 1993
Re: Request for Ruling: Retail Sales and Use Tax
Dear*************
This is in reply to your letter of March 29, 1993 in which you request a ruling regarding the applicability of the Virginia Retail Sales and Use Tax to certain newsletters and other periodicals sold by ***********(the "Company").
FACTS
The Company publishes a variety of newsletters and magazines which are issued at regular intervals ranging from daily to every three months. These products are sold through direct mail and issued through the U.S. Postal Service. The Company makes no newsstand sales of these publications. You contend that the sale of these publications should be exempt from the retail sales and use tax pursuant to the exemption provided under Va. Code §58.1608(A)(6)(C).
RULING
Va. Code §58.1-608(A)(6)(c) provides an exemption from the retail sales and use tax for
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- Any publication, issued daily, or regularly at average intervals not exceeding three months, and advertising supplements and any other printed matter ultimately distributed with or as part of such publications, except that newsstand sales of the same are taxable.
Virginia Regulation (VR) 630-10-73 defines "Publication" as:
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- ... any written compilation of information available to the general public. Publication does not include general reference materials and their periodic updates.
- ... any written compilation of information available to the general public. Publication does not include general reference materials and their periodic updates.
I have submitted a revised version of VR 630-10-73 which has been submitted for public comment under the Administrative Process Act. This proposed regulation further clarifies which types of printed matter qualify for the exemption.
If you have additional questions, do not hesitate to contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/6871H
Rulings of the Tax Commissioner