New California Regulations Explain How to Tax Mixed Digital and Paper Newspaper Subscriptions

Tuesday, August 30th, 2016

 
 
iPhone and iPad laying over a newspaper
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California
General

New rules in California presume that sales tax applies to 47% of the price of mixed digital and paper newspaper subscriptions. The rules take effect on October 1, 2016.

California taxes print-only newspaper subscriptions but not digital-only newspaper subscriptions. "Mixed subscriptions" include paper copies of newspapers as well as access to digital content.

The new rules presume that 47% of the price of any mixed subscription is for print newspapers. As a result, tax applies to 47% of the total price. However, if the seller can prove that less than 47% of the price is for the print newspapers, it can reduce the taxable part of price.

http://www.boe.ca.gov/regs/pdf/Reg1590_Text_2016.pdf


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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