(a) Newspapers,
magazines, periodicals, trade journals, publications and other printed matter
are tangible personal property and the receipts from retail sale of these items
are taxable.
(b) When
subscriptions for newspapers, magazines, periodicals, trade journals,
publications and other printed matter are taken within the state of Kansas,
sent to a printer or publishing house outside Kansas and the publication is
thereafter mailed to the subscriber within Kansas, the receipts from the
subscriptions are taxable.
(c)
When newspapers, trade publications, advertising pamphlets, circulars and other
publications, are distributed free of charge, the person printing or publishing
the publication for sale to the distributor is deemed to be the seller thereof
and must collect the tax.
(d) Each
person who prints or produces and distributes publications, free of charge, is
regarded as the final user or consumer of all materials used to print or
produce the publication. For tax purposes, the printer or publisher shall pay
sales tax on all purchases of materials used to print or produce the
publication.
If a person prints or publishes tangible personal property for
sale to consumers, and also prints or publishes publications which are
distributed free of charge, a person may purchase all materials used in the
printing and publishing process exempt from sales tax. When a person prints or
publishes the publication for distribution free of charge, that person shall
include the cost of all exempt materials purchased for use in printing or
producing that publication on the sales tax return and impose sales tax on that
amount.
Notes
Kan. Admin. Regs. §
92-19-12
Authorized by
K.S.A. 79-3618, K.S.A. 1986 Supp.
79-3602,
79-3603 as amended by L. 1987, Ch.
182, Sec. 108, 79-3606, as amended by L. 1987, Ch. 64, Sec. 1; effective,
E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972;
amended May 1, 1988.
