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BTLG Table of Contents > Sales and Use Tax Annotations > N > 385.0000 Newspapers and Periodicals > Annotation 385.0795

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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0795

(b) ADVERTISING MEDIA

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385.0795 Printing Newspaper Inserts. A printer has a contract for the production and printing of newspaper inserts with a retail business. The printer's contract is not with the newspaper itself. The newspaper contracts with the business person for inserting and distributing the inserts.

When a newspaper insert is sold to a customer for insertion in a newspaper that will be sold at a news rack or by subscription, the sale is a sale for resale and the printer may accept a resale certificate from the customer. If the newspaper insert is inserted into a free newspaper, the sale of the insert also is exempt from tax. (Sales and Use Tax section 6362.7, effective October 2, 1991.) 10/23/91.