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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0980

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0980

(d) Business Reports, House Organs, Newsletters

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385.0980 Consumer or Retailer—Organization Furnishing as. When a publication furnished by an organization to members incidental to and as one of the privileges of membership for which a lump-sum payment is made, the publication is normally regarded as consumed by the organization rather than resold. In such case, the sale of containers to the organization in which the organization distributes the publication are taxable retail sales. When a subscriber to a publication receives membership in an organization incidental to the purchase of the publication, the organization is the retailer of the publication and the containers (if nonreturnable) could properly be purchased ex-tax. 4/7/67.