California Sales Tax on Newspapers and Magazines California: Sales Tax Handbook

California:

Are Newspapers and Magazines subject to sales tax?

While California's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of newspapers and magazines in California, including newspapers and periodicals. To learn more, see a full list of taxable and tax-exempt items in California.


Newspapers
TAXABLE
In the state of California, newspapers which are published least four times but not more than sixty times per year are considered to be exempt only if they are sold by subscription and are delivered only by mail or common carrier. In addition, specific newspapers which are published or distributed by exempt organizations are also considered to be exempt.

Periodicals
TAXABLE
In the state of California, periodicals which are issued at least every three months, but not more than sixty times per year are considered to be exempt if sold by subscription and delivered by mail or common carrier. Certain periodicals published or distributed by exempt organizations can also considered to be exempt.



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Source: http://www.salestaxhandbook.com/california/sales-tax-taxability/newspapers-and-magazines