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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-4. SALES AND USE TAXES |
Section 9-452. NEWSPAPERS, MAGAZINES, OTHER PUBLICATIONS, AND RELATED SERVICES
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452.1For the purposes of this chapter, in order to constitute a newspaper, a publication shall contain at least the following elements:
(a) It shall be published at stated short intervals;
(b) When its successive issues are put together, it must not constitute a book;
(c) It must be intended for circulation among the general public; and
(d) It must contain matters of general interest and reports of current events.
452.2Persons engaged in the business of clipping newspapers and selling press clippings sell tangible personal property at retail and shall be required to collect and pay the tax on the entire charge.
452.3Receipts from the sale of magazines, trade journals, and other periodicals sold to consumers or users are sales at retail subject to the sales tax; Provided, that receipts from the sale of publications of the governments or instrumentalities of the United States and the District, or publications of semipublic institutions, are exempt from the sales tax.
452.4For the purposes of this section, the phrase "other periodicals," as used in this section, includes newsletters which are prepared for distribution in quantity.
452.5A printer shall be liable for the tax on the gross receipts from printing and distribution of trade publications, advertising pamphlets, circulars, or similar materials for a publisher, even though no charge is made to the distributee (consumer) by the publisher or printer for those trade publications, advertising pamphlets, circulars or similar materials. Reimbursement for the tax shall be collected by the printer from the publisher.