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  4. Taxability of Newspapers and Magazines

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

Pennsylvania:

Are Newspapers and Magazines subject to sales tax?

While Pennsylvania'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 Pennsylvania, including newspapers and periodicals. To learn more, see a full list of taxable and tax-exempt items in Pennsylvania.

Newspapers
EXEMPT
In the state of Pennsylvania, the exemption only applies to newspapers of general circulation which are qualified to carry legal advertisements.
Periodicals
TAXABLE
In the state of Pennsylvania, periodicals are considered to be exempt if sold by subscription.

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