Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.033 - SALES OF NEWSPAPERS AND MAGAZINES

Current through August 31, 2023
Sections
				63-3610,
				63-3612,
				63-3613,
				63-3622, Idaho Code
01.
Subscriptions
. Subscriptions
			 to newspapers and magazines are sales of tangible personal property. The sale
			 will be taxed if the single copy price of each newspaper or magazine purchased
			 by the subscriber exceeds eleven cents ($0.11). The single copy price is to be
			 computed on an annual basis regardless of whether the subscription is paid
			 weekly, monthly or on some other periodic basis. (3-31-22)
02.
Single Copy Price
. The
			 single copy price is to be computed according to the following formula.
			 (Published subscription price) x (Number of subscription periods in one (1)
			 year) / (Number of issues a subscriber receives in one (1) year) = Single Copy
			 Price. If the single copy price as computed exceeds eleven ($0.11) cents, the
			 subscription is taxable. If the single copy price is eleven cents ($0.11) or
			 less, the subscription price is not taxable. (3-31-22)
03.
Computation of Tax
. If the
			 subscription price is taxable, the tax is to be computed on the subscription
			 price according to the schedule contained in Section
			 63-3619, Idaho Code.
			 (3-31-22)
04.
Subscription
			 Price
. As used in this rule, the terms published subscription price and
			 subscription price mean the total amount charged for purchase and delivery of
			 the newspaper and magazine, except that separately stated postage is to be
			 excluded from the taxable subscription price. It is acceptable business
			 practice for publishers to establish a price for their newspapers as separate
			 weekday-only and Sunday-only issues. The provisions of this rule will be in
			 effect in such cases. When the price is posted as a combined weekday-Sunday
			 price, sales tax will be charged on the combined subscription price.
			 (3-31-22)
05.
Individual
			 Sales
. Individual or separate sales of newspapers or magazines, except
			 as provided in Subsection
			 033.06 of this rule for a single
			 price of eleven cents ($0.11) or less are not taxable. Individual or separate
			 sales of newspapers or magazines for a single price exceeding eleven cents
			 ($0.11) are taxable according to the schedule provided in Section
			 63-3619, Idaho Code. Separate or
			 individual sales of newspapers or magazines together with taxable retail sales
			 or other taxable tangible personal property is taxable if the total sales price
			 of all taxable property included in the sale exceeds eleven cents ($0.11).
			 (3-31-22)
06.
Vending Machine
			 Sales
. Sales of newspapers or magazines through a vending machine are
			 governed by the provisions of Section
			 63-3613, Idaho Code, and Rule
			 058 of these rules, except when the
			 cost of the newspaper is greater than the sales price, tax will be computed on
			 the retail sales price. (3-31-22)
07.
Independent Retailer Sales
.
			 The sale of newspapers by a publisher to an independent retailer will be tax
			 exempt only if the retailer provides the publisher with a properly executed
			 resale certificate. See Rule
			 128 of these rules. The incidence
			 of sales tax then falls upon the independent retailer who has a seller's permit
			 and will be responsible for collecting and remitting the sales tax on all
			 newspapers thus purchased and resold. (3-31-22)
08.
Carriers Less Than Sixteen Years
			 Old
. If the carrier is less than sixteen (16) years old, the publisher
			 or other seller's permit holder from whom he or she obtains the newspapers will
			 be responsible for the collection of sales tax and remitting such taxes to the
			 Commission. (3-31-22)
09.
Product Consumed by the Publisher
. Eight-tenths of one percent
			 (0.8%) of net press run of newspapers or magazines, will be taxed as product
			 consumed by the publisher. Any percentage figure below eighttenths of one
			 percent (0.8%) is to be supported by accepted accounting methods generally used
			 in the publishing industry. The value of the newspapers used is set at the
			 retail price charged the consumer. Example: (Eight tenths of one percent (0.8%)
			 of Daily Net Press Run) x (Single Copy Retail Price) x (Tax Rate) / Daily Net
			 Press Run = Tax Per Copy. (3-31-22)
10.
Single Unit Price and Net Press
			 Run
. For purposes of the computation in Subsection
			 033.09 of this rule single copy
			 price is the amount computed by the formula in Subsection
			 033.02 of this rule. Net press
			 run is all readable, usable copies, including editorial copies, tearsheets, and
			 archival copies, and excluding spoiled runs or printing waste.
			 (3-31-22)
11.
Cross-Reference
. (3-31-22)
a.
			 See Rule 058 of these rules, Sales Through
			 Vending Machines. (3-31-22)
b. See
			 Rule 127 of these rules, Free
			 Distribution Newspapers. (3-31-22)
c. See Rule
			 128 of these rules, Certificates
			 for Resale and Other Exemption Claims. (3-31-22)