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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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385.0000 Newspapers and Periodicals—Regulation 1590
Annotation 385.0206
(a) In General
385.0206 Dating Club Publication. A taxpayer operates a dating club for which an annual fee is charged. Members receive a publication containing personal advertisements from individuals seeking to meet others. No charge is made to members for the advertisements. The publication also contains articles and other information. The true object of the transaction is regarded as of the publication, not the rendering of a service.
The publication is published at regularly stated intervals of at least four times a year. The personal ads qualify as news and information, not as advertising. These ads are not to further sales of goods or services and are, therefore, not advertising in the sense intended in the regulation. The publication, therefore, qualifies as a periodical. 5/11/94.