Treasury Regulations (26 C.F.R.)
26 CFR § 31.3401(a)(10)-1
Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.
# (a) Services of individuals under age 18.
Remuneration for 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, is excepted from wages and hence is not subject to withholding. Thus, remuneration for 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, is excepted from wages. The remuneration is excepted irrespective of the form or method thereof. Remuneration for incidental services by the employee who makes the house-to-house delivery, such as services in assembling newspapers, is 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.
Remuneration for 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 remuneration being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, is excepted from wages and hence is not subject to withholding. The remuneration is excepted whether or not the employee is guaranteed a minimum amount or remuneration, or is entitled to be credited with the unsold newspapers or magazines turned back. Moreover, the remuneration is excepted without regard to the age of the employee. Remuneration for services performed other than at the time of sale to the ultimate consumer is not within the exception. Thus, remuneration for services of a regional distributor which are antecedent to but not immediately part of the sale to the ultimate consumer is not within the exception. However, remuneration for 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, is considered to be within the exception.
Source: view the official text
In this part (40 sections)
- 31.3306(r)(2)-1 · Treatment of amounts deferred under certain…
- 31.3307-1 · Deductions by an employer from remuneration of an employee.
- 31.3308-1 · Instrumentalities of the United States specifically…
- 31.3401(a)-1 · Wages.
- 31.3401(a)-1T · Question and answer relating to the definition of wages…
- 31.3401(a)-2 · Exclusions from wages.
- 31.3401(a)-3 · Amounts deemed wages under voluntary withholding…
- 31.3401(a)-4 · Reimbursements and other expense allowance amounts.
- 31.3401(a)(1)-1 · Remuneration of members of the Armed Forces of the…
- 31.3401(a)(2)-1 · Agricultural labor.
- 31.3401(a)(3)-1 · Remuneration for domestic service.
- 31.3401(a)(4)-1 · Cash remuneration for service not in the course of…
- 31.3401(a)(5)-1 · Remuneration for services for foreign government or…
- 31.3401(a)(6)-1 · Remuneration for services of nonresident alien…
- 31.3401(a)(6)-1A · Remuneration for services of certain nonresident…
- 31.3401(a)(7)-1 · Remuneration paid before January 1, 1967, for…
- 31.3401(a)(8)(A)-1 · Remuneration for services performed outside the…
- 31.3401(a)(8)(B)-1 · Remuneration for services performed in possession…
- 31.3401(a)(8)(C)-1 · Remuneration for services performed in Puerto Rico…
- 31.3401(a)(9)-1 · Remuneration for services performed by a minister of…
- 31.3401(a)(10)-1 · Remuneration for services in delivery or…
- 31.3401(a)(11)-1 · Remuneration other than in cash for service not in…
- 31.3401(a)(12)-1 · Payments from or to certain tax-exempt trusts, or…
- 31.3401(a)(13)-1 · Remuneration for services performed by Peace Corps…
- 31.3401(a)(14)-1 · Group-term life insurance.
- 31.3401(a)(15)-1 · Moving expenses.
- 31.3401(a)(16)-1 · Tips.
- 31.3401(a)(17)-1 · Remuneration for services performed on a boat…
- 31.3401(a)(18)-1 · Payments or benefits under a qualified educational…
- 31.3401(a)(19)-1 · Reimbursements under a self-insured medical…
- 31.3401(b)-1 · Payroll period.
- 31.3401(c)-1 · Employee.
- 31.3401(d)-1 · Employer.
- 31.3401(f)-1 · Tips.
- 31.3402(a)-1 · Requirement of withholding.
- 31.3402(b)-1 · Percentage method of withholding.
- 31.3402(c)-1 · Wage bracket withholding.
- 31.3402(d)-1 · Failure to withhold.
- 31.3402(e)-1 · Included and excluded wages.
- 31.3402(f)(1)-1 · Withholding allowance.