IDAPA 35.01.02.033 — SALES OF NEWSPAPERS AND MAGAZINES (RULE 033)

Sections 63-3610, 63-3612, 63-3613, 63-3622, Idaho Code
01.
Subscriptions. Subscriptions to newspapers and magazines are sales of tangible personal property.
The sale will be taxed if the single copy price of each newspaper or magazine purchased by the subscriber exceeds
eleven cents ($0.11). The single copy price is to be computed on an annual basis regardless of whether the
subscription is paid weekly, monthly or on some other periodic basis.
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02.
Single Copy Price. The single copy price is to be computed according to the following formula.
(Published subscription price) x (Number of subscription periods in one (1) year) / (Number of issues a subscriber
receives in one (1) year) = Single Copy Price. If the single copy price as computed exceeds eleven ($0.11) cents, the
subscription is taxable. If the single copy price is eleven cents ($0.11) or less, the subscription price is not taxable.
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03.
Computation of Tax. If the subscription price is taxable, the tax is to be computed on the
subscription price according to the schedule contained in Section 63-3619, Idaho Code.
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04.
Subscription Price. As used in this rule, the terms published subscription price and subscription
price mean the total amount charged for purchase and delivery of the newspaper and magazine, except that separately
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 035
Page 27
stated postage is to be excluded from the taxable subscription price. It is acceptable business practice for publishers to
establish a price for their newspapers as separate weekday-only and Sunday-only issues. The provisions of this rule
will be in effect in such cases. When the price is posted as a combined weekday-Sunday price, sales tax will be
charged on the combined subscription price.
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05.
Individual Sales. Individual or separate sales of newspapers or magazines, except as provided in
Subsection 033.06 of this rule for a single price of eleven cents ($0.11) or less are not taxable. Individual or separate
sales of newspapers or magazines for a single price exceeding eleven cents ($0.11) are taxable according to the
schedule provided in Section 63-3619, Idaho Code. Separate or individual sales of newspapers or magazines together
with taxable retail sales or other taxable tangible personal property is taxable if the total sales price of all taxable
property included in the sale exceeds eleven cents ($0.11).
(3-31-22)
06.
Vending Machine Sales. Sales of newspapers or magazines through a vending machine are
governed by the provisions of Section 63-3613, Idaho Code, and Rule 058 of these rules, except when the cost of the
newspaper is greater than the sales price, tax will be computed on the retail sales price.
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07.
Independent Retailer Sales. The sale of newspapers by a publisher to an independent retailer will
be tax exempt only if the retailer provides the publisher with a properly executed resale certificate. See Rule 128 of
these rules. The incidence of sales tax then falls upon the independent retailer who has a seller's permit and will be
responsible for collecting and remitting the sales tax on all newspapers thus purchased and resold.
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08.
Carriers Less Than Sixteen Years Old. If the carrier is less than sixteen (16) years old, the
publisher or other seller's permit holder from whom he or she obtains the newspapers will be responsible for the
collection of sales tax and remitting such taxes to the Commission.
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09.
Product Consumed by the Publisher. Eight-tenths of one percent (0.8%) of net press run of
newspapers or magazines, will be taxed as product consumed by the publisher. Any percentage figure below eight-
tenths of one percent (0.8%) is to be supported by accepted accounting methods generally used in the publishing
industry. The value of the newspapers used is set at the retail price charged the consumer. Example: (Eight tenths of
one percent (0.8%) of Daily Net Press Run) x (Single Copy Retail Price) x (Tax Rate) / Daily Net Press Run = Tax
Per Copy.
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10.
Single Unit Price and Net Press Run. For purposes of the computation in Subsection 033.09 of
this rule single copy price is the amount computed by the formula in Subsection 033.02 of this rule. Net press run is
all readable, usable copies, including editorial copies, tearsheets, and archival copies, and excluding spoiled runs or
printing waste.
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11.
Cross-Reference.
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a.
See Rule 058 of these rules, Sales Through Vending Machines.
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b.
See Rule 127 of these rules, Free Distribution Newspapers.
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c.
See Rule 128 of these rules, Certificates for Resale and Other Exemption Claims.
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