IDAPA 35.01.02.127 — FREE DISTRIBUTION NEWSPAPERS (RULE 127)

Sections 63-3622, 63-3622T, Idaho Code
01.
Newspaper Format. The term "newspaper format" means a publication bearing a title, issued
regularly at stated intervals of at least twelve (12) times a year, and formed of printed paper sheets without binding.
Catalogs, advertising fliers, travel brochures, employee newsletters, theater programs, telephone directories,
restaurant guides, posters, and similar publications are not publications in newspaper format.
(3-31-22)
02.
Purchase or Use of Tangible Personal Property. The purchase or use of tangible personal
property used to produce newspapers distributed to the public free of charge is exempt from sales or use taxes if the
requirements of Section 63-3622T, Idaho Code are met.
(3-31-22)
03.
Qualifying for Exemption. To qualify for the exemption at least ten percent (10%) of the total
newspaper, computed on an average annual column inch basis, need to be devoted to the publication of non-income
producing informative material. Advertisements promoting the free distribution newspaper itself do not qualify as
non-income producing informative material. Neither do logos, column headings, mastheads, borders, etc.
(3-31-22)