COMAR 03.06.01.04 — § 4 Published Material.

.04 Published Material.
A.
Definition.
(1)
In this regulation, the following term has the meaning indicated.
(2)
Term Defined — Published Material.
(a)
“Published material” means any textual or graphic material disseminated to another person or persons through printed, electronic, or other media.
(b)
“Published material” includes a newspaper, magazine, periodical, chat room discussion, weblog, or any other similar product.
B.
The sale of published material for a charge is subject to the sales and use tax, except as described in
§C of this regulation
.
C.
Printing and Sale of Newspapers.
(1)
The printing and sale of newspapers that are distributed by the publisher at no charge are not subject to the sales and use tax.
(2)
The sale of an item which is to be distributed as a component part of a newspaper, such as an advertising supplement, is not subject to the tax.
D.
Requirements for Classification as a Newspaper.
(1)
A publication is not a newspaper unless:
(a)
It is published and distributed not less frequently than once each month;
(b)
It does not, when its successive issues are put together, constitute a book;
(c)
It is intended for circulation among the general public;
(d)
It contains news items, legal and general intelligence, reports of current events, editorial comments, advertising matter, or other miscellaneous information of public interest.
(2)
The criteria set forth in
§D(1) of this regulation
are minimum requirements, the meeting of which does not necessarily result in a publication being classified as a newspaper. A publication which meets the criteria set forth in
§D(1) of this regulation
, but which is in fact a magazine, shopping advertiser, community newsletter, tip sheet, or other publication which is not a newspaper in the common and popularly accepted usage of the term, is not a newspaper for the purpose of this exemption. A publication is not disqualified solely because it is devoted primarily to matters of specialized interest, such as legal, mercantile, political, religious, or sporting matters.
E.
The taxability of sales of photographic materials and certain other tangible personal property used in the publication of published material is described in
Regulation .11 of this chapter
.