ARSD § 64:06:03:55 — Newspapers subject to sales tax and use tax

Gross receipts from the business of selling newspapers is
subject to sales tax. A business which provides newspapers at no charge is
deemed to be a user and consumer of the newspapers and is liable for use tax
based upon the total cost of the newspapers. The total cost of a newspaper is
the manufacturing cost of producing the newspaper after the camera-ready stage.
Newspaper print used in the printing
and publishing of newspapers is exempt from use tax. To qualify for the
exemption, the publication must fall within the definition of a newspaper set
forth in subdivision 64:06:03:00(6).