Newspapers

From the 2024 DOR Tax Exemption Study

82.08.0253; 82.12.0345; 82.08.0253(1)(b) - Newspapers Description The sales of newspapers sold by subscription and at newsstands are exempt from sales and use taxes. The department's administrative rule defines a newspaper as a publication issued at regular intervals of less than two weeks, printed on newsprint in tabloid or broadsheet format, and without substantial binding. Purpose In 1935, taxing newspapers was viewed as inhibiting the “freedom of the press.” In addition, the exemption relieved newspaper carriers (mostly youth) from being responsible for collecting and reporting the tax; however, the billing function has now largely been centralized by the publisher. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.391 $0.381 $0.371 $0.361 Local Taxes $0.176 $0.171 $0.167 $0.162 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.319 $0.338 $0.329 Local Taxes $0.000 $0.142 $0.151 $0.147 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rates are based