TR 30: Newspapers, Magazines and Other Publications

The sale of newspapers, newsprint and printer's ink are exempt from sales/use tax in the City of Boulder (subsection 3-2-6(n), BRC, 1981). The Boulder Revised Municipal Code defines newspapers at section 3-1-1 as:

"Newspaper means a publication, printed on newsprint, intended for general circulation, and published regularly at short intervals, containing information and editorials on current events and news of general interest. The term newspaper does not include: magazines, trade publications or journals, credit bulletins, advertising inserts, circulars, directories, maps, racing programs, reprints, newspaper clipping and mailing services or listings, publications that include an updating or revision service, or books or pocket editions of books."

Other printed matter that does not meet the definition of newspaper is subject to sales/use tax. Other printed matter includes, but is not limited to, magazines, trade publications or journals, credit bulletins, advertising inserts, circulars, directories, maps, racing programs, reprints, newspaper clipping and mailing services or listings, publications that include an updating or revision service, or books or pocket editions of books.

Printed matter which is distributed free of charge, whether distributed separately or as an insert in a newspaper, is subject to sales/use tax to be paid by the business that purchased the printed matter for distribution. Preprinted newspaper supplements which are inserted in a newspaper do not become a part of the newspaper and are, therefore, subject to sales/use tax, to be paid by the business that purchased the supplement. The Boulder Revised Code defines "preprinted newspaper supplement" at section 3-1-1 as:

"Preprinted newspaper supplement means an insert, attachment, or supplement circulated in a newspaper that; (1) is primarily devoted to advertising; and (2) the distribution, insertion, or attachment of which is commonly paid for by the advertiser."

Examples:

1. A Boulder drug store sells Newsweek, the Boulder Daily Camera and the Wall Street Journal to a customer. The store must collect sales tax on the Newsweek magazine, because it does not meet the definition of newspaper. The Boulder Daily Camera and the Wall Street Journal are exempt from sales/use tax.
2. A Boulder discount store purchases advertising flyers from the Boulder Daily Camera to be inserted in all the Sunday papers. The Camera must collect sales tax from the store for the total price charged for the inserts.

Last Updated on Wednesday, 11 July 2012 12:21