Newspapers - Eligible digital content

From the 2024 DOR Tax Exemption Study

82.04.759 - Newspapers - eligible digital content Description A B&O exemption is available for amounts received from any of the following activities: - Printing and/or publishing newspapers. - Publishing of “eligible digital content” by printers and/or publishers who reported under the printing and publishing tax classification in 2008. "Newspaper" means: - A publication issued regularly at stated intervals at least twice a month and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind, including any supplement of a printed newspaper. - An electronic version of a printed newspaper that: - Shares content with the printed newspaper. - Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper. "Eligible digital content" is a publication: - Published at regularly stated intervals of at least once a month. - Featuring written content, the largest category of which, as determined by word count, contains material that identifies the author or the original source of the material. - Made available to readers exclusiv