Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax

23VAC10-210-1060. Newspapers, magazines, periodicals and other publications.

A. Generally. The tax does not apply to the retail sale of any newspaper, magazine or other publication issued daily, or regularly at average intervals not exceeding three months, except that newsstand sales of the publications are taxable.

B. Definitions.

1. Publications. As used herein the term "publication" shall mean any written compilation of information available to the general public. Publication does not include general reference materials and their periodic updates.

2. Newsstand. As used herein the term "newsstand" means a definite place of business at which newspapers or magazines are sold, but does not include coin-operated newspaper boxes.

C. Advertising inserts. Advertising inserts or supplements and other printed matter distributed with or as a part of a nontaxable publication are not subject to the tax. However, materials printed as inserts or supplements which are not distributed with a nontaxable publication, for example those distributed in stores or through the mails, are subject to the tax, unless otherwise specifically exempted by law (for example, see 23VAC10-210-260).

D. Other printed matter. The purchase of printed material other than newspapers, magazines, and other publications and material distributed with or as a part of such items is subject to the tax unless otherwise specifically exempted. For example, see 23VAC10-210-260. For custom printing, see 23VAC10-210-3010.

Statutory Authority

§§ 58.1-203 and 58.1-609.6(3) of the Code of Virginia.

Historical Notes

Derived from VR630-10-73; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985.

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