Tax Type
Retail Sales and Use Tax
Description
Publishing and broadcasting; Mailed newsletter
Topic
Taxability of Persons and Transactions
Date Issued
08-29-1995
August 29, 1995
Re: Request for Ruling: Sales and Use Tax
Dear***************:
This will reply to your letter of July 24, 1994 in which you request a ruling as to the tax exempt status of a newsletter published and distributed by************** (the"Taxpayer") to its members.
FACTS
The Taxpayer publishes a newsletter which is distributed to its association members free of charge bimonthly and sold to non-members for $1.00 per issue. The Taxpayer is requesting a ruling as the sales and use tax application of the purchase of the newsletter from the printer.
RULING
Code of Virginia § 58.1-609.6.3 provides a sales and use tax exemption for "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 publication; however, newsstand sales of the same are taxable". Based on the information provided, the publication in question which is automatically sent the Taxpayer's membership and is included in the membership dues would qualify for the exemption set forth above. However, the Taxpayer would be required to collect and remit the Virginia sales tax on all over-the-counter sales of the publication to nonmembers.
If you should have any further questions please contact ************** , Office of Tax Policy, at***********.
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/8652K
Rulings of the Tax Commissioner