Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5065
Publication classification; definition
42-5065 . Publication classification; definition A. The publication classification is comprised of the business of publishing newspapers, magazines or other periodicals and publications if published in this state. The publication classification does not include:
# 1.
Manufacturing or publishing books.
# 2.
Sales of magazines or other periodicals or other publications by this state to encourage tourist travel. B. The tax base for the publication classification is the gross proceeds of sales or gross income derived from the business, including the gross income derived from notices and subscription income, but the following shall be deducted from the tax base: 1. Gross income derived from advertising. 2. Gross proceeds of sales or gross income derived from sales of personal property to:
(a) Qualifying hospitals as defined in section 42-5001.
(b) A qualifying health care organization as defined in section 42-5001 if the tangible personal property is used by the organization solely to provide health and medical related educational and charitable services.
(c) A qualifying health sciences educational institution as defined in section 42-5001. C. For purposes of this section "subscription income" includes all circulation revenue, except amounts actually retained by or credited to carriers and other vendors as compensation for sale or delivery of publications and revenue from publications sold, directly or through wholesalers or jobbers, to retailers for resale.
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In this chapter (40 sections)
- 42-5033 · Special census
- 42-5033.1 · Use of population estimates for state shared revenues
- 42-5034 · Determination of place of business for distribution of tax…
- 42-5034.1 · Mobile telecommunications services; definitions
- 42-5035 · Use of share of tax monies by counties; inclusion of estimate…
- 42-5036 · Procedure upon variance between county share of tax monies…
- 42-5037 · Notices
- 42-5038 · Transaction and privilege taxes independent of other taxes
- 42-5039 · Qualified destination management companies; definitions
- 42-5040 · Sourcing of certain transactions involving tangible personal…
- 42-5040.1 · Sourcing of tangible personal property; third-party service…
- 42-5041 · Assessment of fees; integrated tax system modernization…
- 42-5042 · Online lodging operators; requirements; civil penalty;…
- 42-5043 · Liability; marketplace facilitators; remote sellers; refund…
- 42-5044 · Nexus; out-of-state businesses; threshold; applicability;…
- 42-5045 · Youth business; exemption from tax
- 42-5061 · Retail classification; definitions
- 42-5062 · Transporting classification
- 42-5063 · Utilities classification; definitions
- 42-5064 · Telecommunications classification; definitions
- 42-5065 · Publication classification; definition
- 42-5066 · Job printing classification
- 42-5067 · Pipeline classification
- 42-5068 · Private car line classification
- 42-5069 · Commercial lease classification; definitions
- 42-5070 · Transient lodging classification; definition
- 42-5071 · Personal property rental classification; definitions
- 42-5072 · Mining classification; definition
- 42-5073 · Amusement classification
- 42-5074 · Restaurant classification
- 42-5075 · Prime contracting classification; exemptions; definitions
- 42-5076 · Online lodging marketplace classification; definitions
- 42-5101 · Definitions
- 42-5102 · Tax exemption for sales of food; nonexempt sales
- 42-5104 · Records of sales
- 42-5106 · Rules
- 42-5121 · Definitions
- 42-5122 · Tax exemption; sales to Indian tribes, tribally owned…
- 42-5123 · Records of transaction
- 42-5151 · Definitions