Could crossword puzzle books qualify as exempt periodicals even though they did not convey news?
Apply this to your situation
This page answers the general question as of 1963. Ask about yours and see what current California tax law says, with citations.
Plain-English summary
San Mateo audit staff asked in an August 5 memorandum whether crossword puzzle books could be exempt periodicals. The published source does not give that request's year or include it.
California concluded that the books contained what the official memorandum prints as “letters of general interest,” even though they did not convey news. The rendered official page confirms “letters”; this page does not silently change it to “matter” or “material.” Counsel said the books qualified as exempt periodicals if issued at average intervals no longer than three months.
Source and live-annotation limits
The official PDF does not include the August 5 request, crossword puzzle books, contents, titles, publisher, publication dates or schedules, customers, sales, prices, contracts, invoices, returns, audit or assessment, or later outcome. It redacts the account and does not identify a statute or regulation. Regulation 1590 appears in the live collection heading, not the supporting memorandum.
The live annotation repeats only the conditional result that crossword puzzle books issued at average intervals not exceeding three months are exempt periodicals. It omits the August 5 audit request, source's printed “letters of general interest” rationale, absence of news, redacted account, lack of cited authority, and source and outcome limits.
What this means for you
Puzzle publishers and tax professionals
This historical opinion did not require news content, but it made exemption conditional on the source-described general-interest content and stated publication schedule. Preserve consecutive issues and publication records rather than extending the conclusion to different books or frequencies.
Common questions
Q: Did the books convey news?
A: No.
Q: Did that automatically disqualify them?
A: No. Counsel found general-interest content sufficient on the facts described.
Q: What frequency condition applied?
A: Average intervals could not exceed three months.
Citations and references
- California Sales and Use Tax Regulation 1590 — collection heading only; not cited in the memorandum
- August 5 San Mateo audit memorandum — described but not included; its year is not printed
- Books, contents, publication records, transactions, tax records, and outcomes — described or implicated but not documented
Verbatim support
From the official Tax Counsel memorandum:
We believe that such books do contain letters of general interest, although they do not convey "news" as such.
Accordingly, it is our opinion that they qualify as exempt periodicals if issued at average intervals not exceeding three months.
Source
- Annotated Legal Opinions collection: CDTFA Annotated Legal Opinions
- Annotation page: Annotation 385.0200
- Original supporting opinion: 385.0200 PDF
Original ruling text
385.0200
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
August 19, 1963
To:
San Mateo - Auditing (WRP)
From:
Tax Counsel (EHS:PM) - Headquarters
Account -------- -
This is in reply to your memorandum of August 5 requesting an opinion on whether crossword puzzle books qualify as exempt periodicals. We believe that such books do contain letters of general interest, although they do not convey "news" as such. Accordingly, it is our opinion that they qualify as exempt periodicals if issued at average intervals not exceeding three months.
PM: cw
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