Idaho Admin. Code r. 35.01.02.033 - SALES OF NEWSPAPERS AND MAGAZINES
Sections 63-3610, 63-3612, 63-3613, 63-3622, Idaho Code
01.
Subscriptions. Subscriptions
to newspapers and magazines are sales of tangible personal property. The sale
will be taxed if the single copy price of each newspaper or magazine purchased
by the subscriber exceeds eleven cents ($0.11). The single copy price is to be
computed on an annual basis regardless of whether the subscription is paid
weekly, monthly or on some other periodic basis. (3-31-22)
02.
Single Copy Price. The
single copy price is to be computed according to the following formula.
(Published subscription price) x (Number of subscription periods in one (1)
year) / (Number of issues a subscriber receives in one (1) year) = Single Copy
Price. If the single copy price as computed exceeds eleven ($0.11) cents, the
subscription is taxable. If the single copy price is eleven cents ($0.11) or
less, the subscription price is not taxable. (3-31-22)
03.
Computation of Tax. If the
subscription price is taxable, the tax is to be computed on the subscription
price according to the schedule contained in Section
63-3619, Idaho Code.
(3-31-22)
04.
Subscription
Price. As used in this rule, the terms published subscription price and
subscription price mean the total amount charged for purchase and delivery of
the newspaper and magazine, except that separately stated postage is to be
excluded from the taxable subscription price. It is acceptable business
practice for publishers to establish a price for their newspapers as separate
weekday-only and Sunday-only issues. The provisions of this rule will be in
effect in such cases. When the price is posted as a combined weekday-Sunday
price, sales tax will be charged on the combined subscription price.
(3-31-22)
05.
Individual
Sales. Individual or separate sales of newspapers or magazines, except
as provided in Subsection
033.06 of this rule for a single
price of eleven cents ($0.11) or less are not taxable. Individual or separate
sales of newspapers or magazines for a single price exceeding eleven cents
($0.11) are taxable according to the schedule provided in Section
63-3619, Idaho Code. Separate or
individual sales of newspapers or magazines together with taxable retail sales
or other taxable tangible personal property is taxable if the total sales price
of all taxable property included in the sale exceeds eleven cents ($0.11).
(3-31-22)
06.
Vending Machine
Sales. Sales of newspapers or magazines through a vending machine are
governed by the provisions of Section
63-3613, Idaho Code, and Rule
058 of these rules, except when the
cost of the newspaper is greater than the sales price, tax will be computed on
the retail sales price. (3-31-22)
07.
Independent Retailer Sales.
The sale of newspapers by a publisher to an independent retailer will be tax
exempt only if the retailer provides the publisher with a properly executed
resale certificate. See Rule
128 of these rules. The incidence
of sales tax then falls upon the independent retailer who has a seller's permit
and will be responsible for collecting and remitting the sales tax on all
newspapers thus purchased and resold. (3-31-22)
08.
Carriers Less Than Sixteen Years
Old. If the carrier is less than sixteen (16) years old, the publisher
or other seller's permit holder from whom he or she obtains the newspapers will
be responsible for the collection of sales tax and remitting such taxes to the
Commission. (3-31-22)
09.
Product Consumed by the Publisher. Eight-tenths of one percent
(0.8%) of net press run of newspapers or magazines, will be taxed as product
consumed by the publisher. Any percentage figure below eighttenths of one
percent (0.8%) is to be supported by accepted accounting methods generally used
in the publishing industry. The value of the newspapers used is set at the
retail price charged the consumer. Example: (Eight tenths of one percent (0.8%)
of Daily Net Press Run) x (Single Copy Retail Price) x (Tax Rate) / Daily Net
Press Run = Tax Per Copy. (3-31-22)
10.
Single Unit Price and Net Press
Run. For purposes of the computation in Subsection
033.09 of this rule single copy
price is the amount computed by the formula in Subsection
033.02 of this rule. Net press
run is all readable, usable copies, including editorial copies, tearsheets, and
archival copies, and excluding spoiled runs or printing waste.
(3-31-22)
Notes
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No prior version found.