ARSD § 64:06:03:33 — Publications and inserts

Gross receipts
from the sale of all publications are subject to the retail occupational sales
tax. Sales or use tax applies to charges for printing advertising inserts
prepared predominantly for a single advertiser which are inserted as a separate
section in the newspaper, shopper's guide, or publication. Advertising printed
for a single advertiser is considered an integral part of the newspaper or
shoppers' guide if it is printed on the same paper stock and paper size as the
newspaper or shopper's guide, it is folded in the same manner as and
sequentially numbered with the rest of the newspaper or shopper's guide, and it
is distributed with the newspaper or shoppers' guide