Is a government tax bulletin published quarterly a tax-exempt periodical?

Plain-English summary

The New York City Department of Finance asked whether receipts from selling its "Finance Quarterly Bulletin" are exempt as a periodical under Tax Law § 1115(a)(5) (or, alternatively, under § 1116 as property not ordinarily sold by private persons). The Bulletin:

• is published four times a year;
• does not constitute a book, singly or when issues are combined;
• accepts subscriptions from anyone who pays the fee;
• keeps its title and general content consistent from issue to issue; and
• contains a letter from the Commissioner, a highlights section of articles by Department writers on legislative, judicial, and administrative City tax developments, previously unpublished Finance Letter Rulings and Hearing Decisions, and a City tax calendar.

The Department held it is an exempt periodical:

• It meets every periodical criterion. Under 20 NYCRR § 528.6(c), a periodical must be published at least four times a year, not be a book, be available for public circulation, have continuity of title and general content, and have each issue contain a variety of articles by different authors. The Bulletin satisfies all of them, so its sale is exempt under § 1115(a)(5).
• No need to reach § 1116. Because the publication qualified as a periodical, the Department did not decide whether it was also property not ordinarily sold by private persons.

What this means for you

Meeting the periodical test is a clean path to exemption

If a publication clears all of the § 528.6(c) criteria — at least quarterly, not a book, publicly available, continuity of title and content, and a variety of articles by different authors each issue — its sale is exempt as a periodical under § 1115(a)(5). Being a government publication wasn't what made it exempt; meeting the periodical criteria was.

"Different authors" can be a staff

The "variety of articles by different authors" requirement was satisfied by a Department writing staff. A publication doesn't need outside contributors; multiple staff writers producing varied articles can meet the test.

Bulletins, newsletters, and journals can qualify

Trade bulletins and newsletters that publish varied content on a regular schedule can be exempt periodicals. The key is the § 528.6(c) checklist, not the label — but watch the "variety of articles by different authors" element, which is where single-author newsletters can fall short.

Common questions

Q: Does a government agency's own bulletin get exempted just for being a government publication?
A: No. Here it qualified because it met all the periodical criteria under § 528.6(c); the Department didn't need to reach the separate government-property theory.

Q: We write all our newsletter's articles in-house — can it still be a periodical?
A: Yes. A staff of different writers producing a variety of articles satisfies the "different authors" requirement.

Q: What are the periodical criteria?
A: Published at least four times a year, not a book, available to the public, continuity of title and general content, and each issue containing a variety of articles by different authors.

Citations and references

Statutes and regulations:

• Tax Law § 1115(a)(5) — exemption for newspapers and periodicals
• 20 NYCRR § 528.6(c) — definition of a periodical (frequency, not a book, public circulation, continuity, variety of articles by different authors)
• Tax Law § 1116 — exemption for property not ordinarily sold by private persons (alternative theory, not reached)

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales_ao_1989.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a89_36s.pdf

Original ruling text

New York State Department of Taxation and Finance

Taxpayer Services Division
Technical Services Bureau

TSB-A-89 (36)S
Sales Tax
October 4, 1989

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. S890721A

On July 21, 1989 a Petition For Advisory Opinion was received from the New York City
Department of Finance, 345 Adams Street, Brooklyn, New York 11201.
The issue raised is whether the receipts from the sale of Petitioner, New York City
Department of Finance's "Finance Quarterly Bulletin" are exempt from the sales tax under section
1115 of the Tax Law as a periodical; or, in the alternative, are exempt under section 1116 of the Tax
Law because it is the sale of property which is not ordinarily sold by private persons.
Petitioner states that the Finance Quarterly Bulletin:
1)
2)
3)
4)
5)

will be published four times a year;
does not either singly or, when successive issues are put together, constitutes a book,
will accept subscriptions from anyone who wishes and who pays the subscription fee.
plans to have title and general content remain the same from issue to issue.
will consist of a letter from the Commissioner and a quarterly highlights section
containing articles highlighting various legislative, judicial and administrative
developments in the City tax area. Highlight Section articles are prepared by a staff
of Department of Finance writers. Additionally each issue will contain previously
unpublished Finance Letter Rulings and Finance Hearing Decisions and a City tax
calendar listing statutory filing dates.

Section 1115(a)(5) of the Tax Law exempts newspapers and periodicals from sales tax.
The definition of the term "periodical" as contained in section 528.6 of the sales and use tax
regulations provide in part:
(c)
Definition of a periodical. (1) In order to constitute a periodical, a publication must
conform generally to the following requirements:
(i)
it must be published in printed or written form at stated intervals, at least as
frequently as four times a year;
(ii)
it must not, either singly or, when successive issues are put together,
constitute a book;
(iii) it must be available for circulation to the public;
(iv)
it must have continuity as to title and general nature of content from issue to
issue; and
(v)
each issue must contain a variety of articles by different authors devoted to
literature, the sciences or the arts, news, some special industry, profession, sport or other
field of endeavor.

-2­
TSB-A-89 (36)S
Sales Tax
October 4, 1989

Upon review of Petitioner's publication it is determined that it meets all of the criteria of an
exempt periodical and is therefore exempt from the sales and use tax. Since petitioner's publication
is exempt as a periodical, it is not necessary to determine if it is the sale of property not ordinarily
sold by private persons.

DATED: October 4, 1989

s/FRANK J. PUCCIA
Director
Technical Services Bureau

NOTE: The opinions expressed in Advisory Opinions
are limited to the facts set forth therein.