Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
N
385.0000 Newspapers and Periodicals—Regulation 1590
Annotation 385.1835
(f) SPECIFIC PUBLICATIONS
385.1835 "Out of the Blue." "Out of the Blue" is a quarterly video magazine produced by a studio. Each issue contains a similar format which includes aircraft and product reviews, a famous aviation columnist, airport profiles, and about five minutes of advertising. The entire video is approximately 80 to 85 minutes in length. The video magazine is sent out every three months to paid subscribers. The only difference between Out of the Blue and a regular magazine is that Out of the Blue is on video, not paper, and it is issued quarterly not monthly.
Video magazines fall outside the periodical exemption and are, therefore, taxable. The Legislature has elected to treat videos as a separate and distinct form of tangible personal property. Although in many respects it may appear as though the production satisfies the requirements of an exempt periodical, it is still a video and it is its characterization as a video which is determinative. For these reasons, a video magazine cannot be considered an exempt periodical regardless of whether or not in all the other respects it appears to meet the requirements of the exemption. 5/31/91.