This Special Notice has been obsoleted by SN 2003(5)
Sales and Use Tax Exemption for Sales of Newspapers
PURPOSE: The purpose of this Special Notice is to describe the 1998 legislative amendment to the sales and use taxes exemption for newspapers and to provide a general definition of newspapers.
EFFECTIVE DATE: Effective for sales occurring on or after July 1, 1998.
STATUTORY AUTHORITY: Conn. Gen. Stat. §12-412(6), as amended by 1998 Conn. Pub. Acts 110, §8.
EXEMPTION FOR SALES OF NEWSPAPERS SOLD AT RETAIL LOCATIONS: Effective July 1, 1998, Conn. Gen. Stat. §12-412(6) exempts all sales of newspapers from Connecticut sales and use taxes. Previously, only newspapers sold by subscription were exempt. Therefore, newspapers sold at retail locations such as stores, newspaper boxes, newsstands, as well as those sold by subscription, are exempt from sales and use taxes.
NEWSPAPERS DEFINED: Newspapers are publications that contain current or recent news and articles of opinion. The following is a list of the chief characteristics and components of a newspaper:
See Caldor, Inc. v. Heffernan, 183 Conn. 566, 571-2 (1981) and Gallacher v. Commissioner of Revenue Services, 221 Conn. 166, 172-5 (1992).
EXAMPLES of newspapers include but are not limited to:
Daily National or Regional Newspapers such as:
Daily Local Newspapers such as:
Weekly National, Regional or Local Newspapers such as:
Specialized, Foreign or Religious Newspapers such as:
MAGAZINES AND OTHER PUBLICATIONS: Shopper’s guides, catalogs, real estate guides, racing forms, television guides, "soap opera publications" and car and boat buyer’s guides do not meet the definition of a newspaper and are taxable when sold at retail locations. They may be considered magazines.
Magazines sold at retail locations are taxable. Magazines sold by subscription are exempt from sales and use taxes under Conn. Gen. Stat. § 12-412(6). See Ruling No. 94-19 for the definition of a magazine.
"SUPERMARKET TABLOIDS": Publications commonly referred to as "supermarket tabloids" are not exempt newspapers under Conn. Gen. Stat. §12-412(6) even though they may be printed on newsprint paper. They are considered magazines. The sales of such publications at retail locations are taxable. Examples of "supermarket tabloids" include but are not limited to:
EFFECT ON OTHER DOCUMENTS: None affected.
EFFECT OF THIS DOCUMENT: A Special Notice is a document that announces a new policy or practice in response to changes in State or federal laws or regulations or to judicial decisions. A Special Notice indicates the Department’s informal interpretation of Connecticut tax law and may be referred to for general guidance by taxpayers or tax practitioners.
FOR FURTHER INFORMATION: Please call the Department of Revenue Services during business hours, 8:00 a.m. to 5:00 p.m., Monday through Friday:
FORMS AND PUBLICATIONS: Forms and publications are available all day, seven days a week: