Treasury Regulations (26 C.F.R.)
26 CFR § 31.3121(b)(14)-1
Services in delivery or distribution of newspapers, shopping news, or magazines.
# (a) Services of individuals under age 18.
Services performed by an employee under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution (as, for example, by a regional distributor) to any point for subsequent delivery or distribution, are excepted from employment. Thus, the services performed by an employee under the age of 18 in making house-to-house delivery or sale of newspapers or shopping news, including handbills and other similar types of advertising material, are excepted from employment. The services are excepted irrespective of the form or method of compensation. Incidental services by the employees who makes the house-to-house delivery, such as services in assembling newspapers, are considered to be within the exception. The exception continues only during the time that the employee is under the age of 18.
# (b) Services of individuals of any age.
Services performed by an employee in, and at the time of, the sale of newspapers or magazines to ultimate consumers under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, are excepted from employment. The services are excepted whether or not the employee is guaranteed a minimum amount of compensation for such services, or is entitled to be credited with the unsold newspapers or magazines turned back. Moreover, the services are excepted without regard to the age of the employee. Services performed other than at the time of sale to the ultimate consumer are not within the exception. Thus, the services of a regional distributor which are antecedent to but not immediately part of the sale to the ultimate consumer are not within the exception. However, incidental services by the employee who makes the sale to the ultimate consumer, such as services in assembling newspapers or in taking newspapers or magazines to the place of sale, are considered to be within the exception.
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In this part (40 sections)
- 31.3121(a)(18)-1 · Payments or benefits under a qualified educational…
- 31.3121(b)-1 · Employment; services to which the regulations in this…
- 31.3121(b)-2 · Employment; services performed before 1955.
- 31.3121(b)-3 · Employment; services performed after 1954.
- 31.3121(b)-4 · Employment; excepted services in general.
- 31.3121(b)(1)-1 · Certain services performed by foreign agricultural…
- 31.3121(b)(2)-1 · Domestic service performed by students for certain…
- 31.3121(b)(3)-1 · Family employment.
- 31.3121(b)(4)-1 · Services performed on or in connection with a…
- 31.3121(b)(5)-1 · Services in employ of an instrumentality of the…
- 31.3121(b)(6)-1 · Services in employ of United States or…
- 31.3121(b)(7)-1 · Services in employ of States or their political…
- 31.3121(b)(7)-2 · Service by employees who are not members of a public…
- 31.3121(b)(8)-1 · Services performed by a minister of a church or a…
- 31.3121(b)(9)-1 · Railroad industry; services performed by an employee…
- 31.3121(b)(10)-1 · Services for remuneration of less than $50 for…
- 31.3121(b)(10)-2 · Services performed by certain students in the employ…
- 31.3121(b)(11)-1 · Services in the employ of a foreign government.
- 31.3121(b)(12)-1 · Services in employ of wholly owned instrumentality…
- 31.3121(b)(13)-1 · Services of student nurse or hospital intern.
- 31.3121(b)(14)-1 · Services in delivery or distribution of newspapers,…
- 31.3121(b)(15)-1 · Services in employ of international organization.
- 31.3121(b)(16)-1 · Services performed under share-farming arrangement.
- 31.3121(b)(17)-1 · Services in employ of Communist organization.
- 31.3121(b)(18)-1 · Services performed by a resident of the Republic of…
- 31.3121(b)(19)-1 · Services of certain nonresident aliens.
- 31.3121(b)(20)-1 · Service performed on a boat engaged in catching fish.
- 31.3121(c)-1 · Included and excluded services.
- 31.3121(d)-1 · Who are employees.
- 31.3121(d)-2 · Who are employers.
- 31.3121(e)-1 · State, United States, and citizen.
- 31.3121(f)-1 · American vessel and aircraft.
- 31.3121(g)-1 · Agricultural labor.
- 31.3121(h)-1 · American employer.
- 31.3121(i)-1 · Computation to nearest dollar of cash remuneration for…
- 31.3121(i)-2 · Computation of remuneration for service performed by an…
- 31.3121(i)-3 · Computation of remuneration for service performed by an…
- 31.3121(i)-4 · Computation of remuneration for service performed by…
- 31.3121(j)-1 · Covered transportation service.
- 31.3121(l)-1 · Agreements entered into by domestic corporations with…