These publications are sold in stores throughout Massachusetts. For the reasons set forth below, we conclude that these publications are not magazines. The Publications are bound in a manner similar to publications considered to be magazines. The Publications include only crossword and circle word puzzles with their answers.
Advertising is limited to ads for other crossword and circle word publications.
The Publications contain no stories, poetry, essays, news articles or other items generally found in magazines. Discussion Massachusetts General Laws Chapter 64H imposes a five percent sales tax on all retail sales in Massachusetts of tangible personal property, unless otherwise exempt. See G.L. c. 64H, 2. No claim is made that the Publications are newspapers or exempt books. Therefore the only question is whether they are magazines for purposes of the sales tax.