Do specialized trade and legal newsletters qualify for New York's periodical sales tax exemption, including in electronic formats?

Plain-English summary

The Bureau of National Affairs (BNA) publishes 23 specialized newsletters and reports covering fields like environmental law, health care, tax, labor, banking, securities, and intellectual property -- titles like the Daily Tax Report, Daily Labor Report, and United States Law Week. BNA asked whether these newsletters qualify for New York's sales tax exemption for periodicals, including when sold on CD-ROM, over the Internet, or bundled with the print edition for one price.

The Department said yes, on all three points. Even though BNA's newsletters cover specialized professional subjects rather than general news -- meaning they don't qualify as "newspapers" -- they meet all five of the state's regulatory tests for a "periodical": each is printed at least four times a year, none constitutes a book, they're available to the general public by subscription, each has continuity of title and content, and each contains varied articles by a staff of writers. That's enough to qualify for the periodical exemption under Tax Law § 1115(a)(5), regardless of the specialized subject matter.

Because the periodical exemption extends to electronic editions of the same complete publication (per Tax Law § 1101(b)(6)), BNA's CD-ROM and Internet editions are exempt too, as long as they mirror the printed edition (aside from advertising). And when BNA sells the print and electronic versions together for one combined price, that single charge stays exempt -- as long as the invoice shows the price is only for the publication in its two formats, with no other taxable property or services folded in.

What this means for you

Publishers of specialized trade or professional newsletters

Don't assume your periodical needs to cover general news to qualify for the exemption -- New York's periodical test (not the separate, stricter "newspaper" test) only requires regular publication (four or more times a year), public availability, continuity of title/content, and varied staff-written articles. Specialized legal, tax, financial, or industry newsletters can all qualify.

Publishers selling electronic or bundled editions

The exemption follows the publication into CD-ROM and Internet delivery, as long as you're delivering the complete edition (minus ads) rather than repackaging pieces of it into a different product. If you sell print and electronic together for a single price, keep your invoices clear that the combined charge is only for the two editions of the same publication -- adding any other taxable item or service to that bundled price could jeopardize the exemption for the whole charge.

Accountants and tax professionals

This ruling is a useful worked example of Section 528.6(c)'s five-factor periodical test applied to a diverse slate of specialized professional newsletters, and of how Section 1101(b)(6) carries the tangible-personal-property periodical exemption over into electronic delivery formats.

Common questions

Q: Does a newsletter have to cover general news to be tax-exempt in New York?
A: No. General-interest content is required for the separate "newspaper" exemption, but a specialized professional or trade newsletter can still qualify as an exempt "periodical" if it's published at least four times a year, doesn't constitute a book, is available to the public, has continuity of title and content, and contains varied articles from a staff of writers.

Q: Are electronic (CD-ROM or Internet) editions of an exempt periodical also exempt?
A: Yes, as long as the electronic version delivers the complete edition (aside from advertising) and the print version otherwise qualifies as an exempt periodical.

Q: What if I sell the print and electronic versions together for one price?
A: The combined charge stays exempt, but only if the invoice or receipt shows the single price covers just the printed publication and its electronic counterpart -- not any other taxable property or service.

Q: Can another publisher rely on this ruling for their own newsletter?
A: No. This is an Advisory Opinion binding the Department only as to the Bureau of National Affairs and the facts it described. A publication with different content, frequency, or distribution details could come out differently.

Citations and references

Statutes and regulations:

• Tax Law § 1101(b)(6) (tangible personal property; electronic newspapers/periodicals)
• Tax Law § 1105(a) (tax on retail sales of tangible personal property)
• Tax Law § 1115(a)(5) (periodicals and newspaper exemption)
• 20 NYCRR § 528.6 (definitions of newspaper and periodical)

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales_ao_1998.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a98_55s.pdf

Original ruling text

New York State Department of Taxation and Finance

Taxpayer Services Division
Technical Services Bureau

TSB-A-98(55)S
Sales Tax
August 6, 1998

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO.S980218A

On February 18, 1998, the Department of Taxation and Finance received a
Petition for Advisory Opinion from The Bureau of National Affairs, Inc., 1231
25th Street, N.W., Washington, D.C. 20037.
The issues raised by Petitioner, The Bureau of National Affairs, Inc.,
are:
(1)

Whether twenty-three of its print publications, issued on a periodic
basis, are periodicals or newspapers which qualify for exemption
from New York State and local sales and compensating use taxes
under Section 1115(a)(5)of the Tax Law.

(2)

Whether these publications qualify for exemption from sales and
compensating use taxes if they are sold in CD-ROM format or
delivered over the Internet.

(3)

Whether these publications qualify for exemption from sales and
compensating use taxes if they are sold together in both print and
CD-ROM or Internet format for one single price.

Petitioner submitted the following facts as the basis for this Advisory
Opinion.
Petitioner is a publisher of print and electronic news and information,
reporting on developments in health care, business, labor relations, law,
economics, taxation, environmental protection, safety, and other public policy
and regulatory issues. Its publications provide news notification services and
practical guidance to the user. Petitioner’s principal users are accountants,
attorneys, profit and nonprofit corporations and governmental agencies.
Each publication is published either daily, weekly, biweekly or bimonthly.
The publications include current news and issues affecting the respective field
or industry.
Unlike some of Petitioner’s publications which are reference
services and subject to New York State sales and use taxes, the publications
which are at issue in this opinion are notification services.
While the
reference service is intended to provide primary source material of cumulative
current law and cases, the notification service is intended to provide a snapshot
(notification) of current issues affecting the field. Notification services

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provide the subscriber with current, up-to-date information from Petitioner’s
editorial viewpoint of the cases, regulations, or law reported on. With each
update, previous releases provide diminishing utility to the user as news
previously reported becomes obsolete and outdated.
Petitioner numbers each page of many of its subscriptions sequentially,
on an annualized basis. That is, with each new year, the page numbers begin with
one. This does not require the subscriber to retain each successive edition,
join or bind them together, or treat them as a book, but it is a reaction to
customer requests and competitive pressures. Various reasons exist for such a
request. It allows those subscribers who wish to retain a number of issues to
properly identify the period and whether all issues are available; it is a
marketing tool used to show cost-conscious subscribers the quantity, in pages,
of a particular service they receive; and it provides a quick and easy reference
for users. The numbering structure has helped set Petitioner apart from its
competitors who primarily use conventional numbering between issues.
While many of Petitioner’s publications provide full text of court
decisions, rulings, and legislation, this component comprises a small percentage
of the full service.
The balance of these services are comprised of news
affecting the targeted customer community; judicial or legislative proceedings;
court dockets; and judicial, legislative and executive summaries which
incorporate Petitioner’s editorial interpretation and analysis. Petitioner’s
editors provide their insight and analysis in evaluating issues affecting the
targeted customer community and in their selection of what to include in each
issue. The bulk of the publications reflect editorial selection, commentary, and
classification of primary judicial, legislative and regulatory materials.
As part of its petition, Petitioner submitted sample copies and a synopsis
of each of the twenty-three publications. In general, Petitioner states that all
of the publications are published in printed form at stated intervals, more than
four times a year.
They do not, either singly or with successive issues,
constitute a book.
They are available to the general public.
They have
continuity as to title and general nature of content from issue to issue. They
are generated by a staff of writers who originally prepare the articles. Where
binders are provided, they are used to retain the current year’s releases for
future reading and distribution. Most customers retain the reporters until the
end of a semi-annual period or until all interested readers have had an
opportunity to review the material.
Past releases are not retained by the
customer but rather thrown away at the end of the semi-annual period.
New
binders are not given to the customers.
1.

Daily Environment Report

Published daily, this newsletter allows the user to monitor fast-changing
environmental laws, regulations, and policies, as well as activities of the
environmental community that could affect their plans and interests; analyze the

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impact of the latest environmental developments; plan, prioritize and direct
lobbying activities; make day-to-day and long-term environmental plans; and
anticipate company needs.
It provides detailed news analyses regarding
environmental actions of the past twenty-four hours including:
•
•
•
•
•
•

legislative and regulatory proposals
agency activities including investigations and enforcement actions
court and administrative decisions
litigation
congressional hearings
industry events

On a weekly basis the newsletter features state news, i.e., stories on
recent state environmental regulatory and legislative developments, and
international news, i.e., recent international environmental developments. In
addition, this newsletter provides exclusive articles and interviews on issues
affecting environmental actions.
2.

Managed Care Reporter

Published weekly, this publication keeps
developments affecting the managed care industry.
following sections:
•
•

•

•

•
•

the customer informed of
It is broken down into the

Highlights - capsule, front-page descriptions of the week’s most
significant developments, with page reference.
Market Focus - article(s) written by staff editors focusing on
issues affecting managed care organizations. This includes but is
not limited to detailed analysis of what various managed care
organizations are doing in various states, interviews with managed
care experts and reports on industry conferences and seminars.
In Government - up-to-date reporting of government actions,
activities and legislation affecting such managed health care areas
as Medicare, Medicaid, plan regulations, contracts and liability.
The articles are pulled together in a news-reporting layout with
editors and correspondents reporting on interviews, meetings and
studies conducted by government agencies.
In the Marketplace - up-to-date reporting of managed care
organizations’ actions, activities, studies, lobbying efforts,
products and competition. The articles are pulled together in a
news-reporting layout with editors and correspondents reporting on
interviews, meetings and studies conducted by managed care
organizations.
In the Courts - analysis and editorial comment regarding significant
court cases which have a direct effect on the managed care industry.
Perspective & Analysis - commentary and perspective on a range of
issues facing the managed care industry. In general, the articles
provide content for understanding trends or practical guidance on
particular matters. These articles are generated by Petitioner’s
editors or outside experts in the field of managed care.

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3.

International Environment Reporter - Current Reports

Published weekly, this publication provides the customer with timely,
accurate and in-depth information on international environmental law and policy
in the major industrialized and developing nations. Major topics covered are
international treaties, greenhouse gas emission restrictions, marine affairs,
transboundary pollution and pollution control programs.
The publication is
broken down into the following sections:
•

•
•
•
4.

Current Report - detailed analytical reports on a broad range of
economic, political and technological issues affecting environmental
programs worldwide, including proposed rules, legislation and
reports; legal and regulatory actions; review and permit procedures;
treaties; conventions; protocols; enforcement; and litigation.
Analysis and Perspective/Special Reports - in-depth articles and
investigative reports on major environmental issues, often written
by outside experts.
Journal - brief notice of official actions, meetings scheduled,
publications available.
Full Text - on occasion, proposals, declarations, draft policies and
communiques.

Law Officer’s Bulletin

Published biweekly, this publication provides the customer with timely,
accurate and in-depth information on the latest court rulings and other legal
trends and developments affecting law enforcement duties today. It is written
for law officers, not lawyers, and is written without the legalese. Major topics
covered are search and seizure, interrogation, warrants for arrest and search,
electronic surveillance and wiretapping and entrapment.
The publication is
broken down into the following sections:
•

•
•

Trends and Developments - plain-English summaries of relevant U.S.
Supreme Court decisions and other significant federal and state
court decisions involving law enforcement officers. This section
includes descriptions of the legal reasoning behind selected rulings
and explanations of their impact on day-to-day law enforcement.
This section also includes notice of non-judicial developments such
as Justice Department proposals and congressional actions.
You Be the Judge - selected court cases involving issues and
situations law officers are likely to face, written in a “you are
there” style.
Perspective - in-depth examinations of constitutional and legal
problems police officers confront, landmark court cases, new
techniques in policing and other topics of critical interest to law
enforcers.

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5.

Medicare Report

Published weekly, this publication provides the customer with timely,
accurate and in-depth coverage of legislative, regulatory and legal developments
affecting the Medicare program.
It allows the customer to stay abreast of
changing rules, regulations and court decisions which affect Medicare; monitor
new health care reform proposals and other legislative activities; and plan
litigation strategies. The major topics covered by this publication are Health
Care Financing Administration (HCFA) regulations, clinical laboratories,
budgetary proposals, Medicare litigation, reimbursement policies, appeals
process, fraud and abuse investigations and managed health care and physician
payment. The publication is broken down into the following sections:
•

•

•

•

•
•
•
6.

Regulatory - current coverage of regulatory developments and full
reports on the activities of the HCFA, the Department of Health and
Human Services (HHS) Office of Inspector General and the Office of
Health Technology Assessment.
Legislation and Other Developments - in-depth reports on significant
legislative
activities;
complete
detail
on
meetings
and
recommendations of the Prospective Payment Assessment Commission and
Physician Payment Review Commission; and notification of changes in
programs or payment levels.
Legal - summaries of Provider Reimbursement Review Board and
Administrative
Law
Judge
decisions,
investigations
and
determinations of the HHS Inspector General, and of pertinent
federal district and appeals court decisions.
Health Care Reform - coverage of legislative proposals, health
insurance revisions and alternative financing arrangements,
including reports on universal access, cost-containment strategies,
quality of care and tax proposals.
Conferences - detailed reports on major meetings of various health
care organizations.
Analysis - periodic, in-depth articles on major Medicare issues.
Full Text - text of selected final rules and proposed rules issued
by HCFA.

Daily Report for Executives

Published daily, this newsletter provides detailed news analyses regarding
government policy issues of the past twenty-four hours including:
•
•

Today’s Summaries - front-page summaries of the previous day’s most
significant developments, with page references.
Congressional and Presidential Activity - weekly preview of upcoming
congressional activity plus daily notice of floor action, reports
filed, bills and resolutions introduced, committee action and
meetings scheduled, and the President’s schedule.

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•

•

•
•
•

•

•
•

7.

Regulations,
Economics
and
Law
up-to-the-minute,
inside
information on legislative and regulatory proposals, congressional
and agency hearings, administrative activities, court decisions,
statements by major policymakers and other government actions
influencing national and international interests.
Taxation, Budget and Accounting - next-day notification and analysis
of significant tax developments affecting law and policy including
statements by major policymakers and activities of professional tax
and accounting groups.
State Tax Developments - state legislative and administrative tax
and budget actions.
Tax Leads - weekly briefs on actions and trends of interest to tax
professionals.
Tax Decisions and Rulings - reports and full text of U.S. Tax Court
opinions, significant tax rulings, summaries of IRS technical advice
memorandums and private letter and exemption rulings, summaries and
full text of rulings, procedures, announcements and notices in
Internal Revenue Bulletins and periodic highlights of the Internal
Revenue Manual.
Full Text - of legislation and regulations, advance rulings,
procedures, Federal Reserve chairman testimony, U.S. Supreme Court
decisions, Treasury reports, conference and committee reports and
executive orders and speeches.
Special Reports and Analysis ­ periodic feature stories exploring
major developments, trends and issues in depth.
Annual Outlook - critical report forecasting government action in
the coming year in the areas of economics, taxation, budget,
employee benefits, trade, environment, energy, safety and regulatory
actions.

Federal Contracts Report

Published weekly, this publication provides the customer with timely,
accurate, and in-depth information on federal contracting laws, regulations,
policies and litigation. Major topics covered are new and revised procurement
policies, acquisition policy provisions contained in annual authorization and
appropriation acts, audits and investigations of cost data, bid protests and
disputes over contract awards, Cost Accounting Standards and small, disadvantaged
business contracting and subcontracting issues.
It is broken down into the
following sections:
•

•

News - timely, in-depth reports on major developments affecting
federal government contracts and close coverage of activities of the
Office of Federal Procurement Policy, the Defense Department, NASA,
General Services Administration and Congress.
News in Brief - highlights of other significant procurement issues
and developments.

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•
•
•

•
•
•

8.

Regulations in Brief - summaries of proposed, interim and final
regulations.
Legislation - status of pending legislation.
Legal Developments - in-depth stories on bid protests, claims,
indictments, settlements, appeals, suspensions and disbarments, and
other
legal
matters
involving
federal
contractors
and
subcontractors.
Legal developments in various venues including
agency boards of contract appeals, the General Accounting Office
(GAO) and the courts.
Decisions in Brief - summaries of additional decisions from federal
courts, agency boards and GAO.
Analysis - periodic feature reports by outside experts, analyzing
the impact of major procurement issues and developments.
Text
reprints
of
selected
new
regulations,
court
and
administrative decisions, legislation, policy statements and
internal agency memoranda.

Employment Discrimination

Published weekly, this publication keeps the customer informed of current
issues affecting the heavily-litigated area of employment discrimination law.
The major topics covered are discrimination, sexual harassment, family and
medical leave, AIDS, benefit plans, class actions, discovery, alternative dispute
resolution, and taxation. Major laws are covered including Title VII of the 1964
Civil Rights Act, the Civil Rights Act of 1991 and the Americans with
Disabilities Act. Agencies such as the Equal Employment Opportunity Commission
(EEOC), Office of Federal Contract Compliance Programs, the Department of
Justice, Congress, the White House, GAO and state equal employment opportunity
agencies are also covered. The publication is broken down into the following
sections:
•

•
•
•
•
•
•

Current Developments - detailed update on recent events and trends
covering public and private workplaces, reports from the federal and
state arenas on legislation, agency enforcement actions and
policies, congressional actions, alternative dispute resolutions,
professional conferences, etc.
Court Decisions - significant opinions relating to employment
discrimination from all courts nationwide including in-depth review,
names of attorneys involved and perspectives on the ruling’s impact.
Litigation - covers pre-trial actions, pending lawsuits, appeals and
interim court orders.
Verdicts and Settlements
Appellate Briefs - summaries of legal briefs filed by the EEOC and
others.
Analysis and Perspective - articles by practitioners and other
experts on hot topics, practical advice on avoiding liability and
litigation strategies and procedures.
Interviews - views of leading policymakers and specialists.

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•
•
9.

Text - selected reprints and excerpts of proposed and enacted laws
and regulations, opinions, pleadings, consent decrees, agency
guidelines or policies, and speeches.
Calendar - comment deadlines, scheduled hearings and conferences and
new publications.

Securities Regulation & Law Report

Published weekly, this publication keeps the customer informed of current
securities law and futures regulation and up-to-date developments from federal
and state judicial, legislative and regulatory arenas. Major topics covered are
insider trading, investment advisor regulation, executive compensation, small
business rules, arbitration, and issues concerning market regulation,
jurisdiction, municipal securities, political contributions and global markets.
The publication is broken down into the following sections:
•

•
•

•

•

•
•
10.

Federal Securities and Corporate Developments - in-depth analysis of
significant federal securities developments covering federal civil
and criminal proceedings, activities at the Securities and Exchange
Commission (SEC), congressional hearings, debates and legislative
proposals, financial planner regulation, arbitration and accountant
and attorney liability issues.
State Developments - reports of state court rulings and legislative
and regulatory developments in the securities field.
Futures Regulation - close coverage of activities at the Commodity
Futures Trading Commission, analysis of judicial decisions in
futures regulation, international future issues and decisions from
reparation hearings.
Accounting and Disclosure - information needed to prepare, review
and audit financial statements filed with SEC and for annual
meetings, SEC accounting and disclosure rule changes, enforcement
and disciplinary actions against accountants, Financial Accounting
Standards Board standards, pertinent legislation and statements of
the American Institute of Certified Public Accountants.
No Action and Interpretive Letters

• summaries of the most
  significant SEC responses on registration of securities and
  securities professionals, filing obligations and shareholder
  proposals.
  Interviews - with key regulators and SEC officials offering insight
  into major securities developments, trends and issues.
  Conference Coverage - detailed reports from securities-related
  meetings of professional organizations.

Patent Trademark & Copyright Journal

Published weekly, this publication keeps the customer informed of
significant developments in the area of intellectual property law. It gives the
user accurate, unbiased coverage of significant actions and emerging trends and

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expert legal analysis of complex issues. Major topics covered are biotechnology
patents, gene patenting controversy, cable TV and digital audio recording
technology, computer software protection, first-to-file patent system,
international patent harmonization and tariff and trade agreements.
This
publication is broken down into the following sections:
•
•

•
•
•
•
•
11.

Highlights - capsule, front-page descriptions of the week’s most
significant developments, with page reference.
News & Comment - in-depth coverage and analysis of significant
federal and state developments affecting every area of intellectual
property law such as judicial decisions, international developments,
new legislation (including background, language and intent,
committee
hearings,
floor
actions,
testimony,
reports
and
enactment), rulemaking and other activities of the U.S. Patent and
Trademark Office, the U.S. Copyright Office and other agencies.
The Supreme Court - full text of opinions affecting intellectual
property law.
Reports on cert petitions files, actions on
petitions, selected briefs and oral arguments.
Briefs - summaries of noteworthy cases, statutes, publications and
association developments.
Text - full or partial text of legislation, floor remarks, committee
reports, regulations, court decisions, policy statements and
speeches.
Conferences & Conventions - reviews of meetings of professional
organizations.
Analysis - review of pending bills and regulations and annual
legislative review and outlook.

Banking Report

Published weekly, this publication keeps the customer informed of
significant developments in the banking industry.
Major topics covered are
regulatory affairs, capital and disclosure requirements, consumer protection
legislation, accounting for new financial instruments, savings and loan
regulations, enforcement, international finance, and interstate banking and
branching laws. This publication is broken down into the following sections:
•
•

•

Highlights - capsule, front-page descriptions of the week’s most
significant developments, with page reference.
News - timely coverage of the latest regulatory, legislative, and
industry developments, as well as close coverage of such agencies as
the Federal Reserve Board, the Office of the Comptroller of the
Treasury, SEC, the Commodity Futures Trading Commission, the
Treasury and Justice Departments, Congress and the state and federal
courts.
Bank Notes - quick-reading highlights of financial services
developments, regional developments and personnel changes.

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•
•
•
•
•
•
•

12.

Thrift News - notice of developments involving savings institutions,
complete reports and analysis of savings and loan regulations,
deposit insurance issues and thrift legislation.
Legal Developments - broad timely coverage of current federal and
state court cases involving the banking industry, detailed reports
on enforcement actions and other legal developments nationwide.
Economic Developments and International Finance

• coverage of
  international debate on regulations of financial services.
  Journal - brief notices of congressional and regulatory actions
  affecting the financial services industry.
  Text - of court decisions and agency rulings, new regulations and
  legislation.
  Analysis and Perspective
  Special Reports - periodic full-length articles on issues critical
  to banking law practitioners, including interviews, analysis of
  current key issues or developments and annual legislative and
  regulatory outlook.

Bankruptcy Law Reporter

Published weekly, this publication keeps the customer informed of fastbreaking developments in bankruptcy law.
Major topics covered are adequate
protection, automatic stay, bad faith filings, bankruptcy jury trials, bankruptcy
fraud and abuse, executory contracts, setoffs, trustees’ duties and lender
liabilities. This publication is broken down into the following sections:
•
•

•
•
•
•
•
13.

Highlights - capsule, front-page descriptions of the week’s most
significant developments, with page reference.
News - timely coverage of significant legal, legislative and
regulatory developments including judicial decisions, recent filings
and motions, new and proposed bankruptcy legislation, revisions to
bankruptcy rules and forms, related statutory developments,
significant conferences and seminars and new and related legal
publications.
Legislative Update - periodic update on the status of bankruptcyrelated bills introduced by Congress.
Supreme Court Update - status of petitions and cases pending before
the Supreme Court.
Bankruptcy Taxation Update - quarterly review of tax-oriented cases
having an impact on bankruptcy practice.
Text - of court decisions and agency rulings, new regulations and
legislation.
Calendar - of important meetings, seminars and conferences.

Antitrust and Trade Regulation Report

Published weekly, this publication addresses significant competition and
deceptive practice developments on the federal, state and international levels.
Major topics covered are price fixing and bid rigging, mergers and acquisitions,
joint ventures, restraints of trade, deceptive practices, price discrimination,

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monopolization, tying arrangements, advertising, unfair competition, warranties,
debt collection, credit reporting and class actions. This publication is broken
down into the following sections:
•
•
•

•

•
•

•
•
•
14.

Highlights - capsule, front-page descriptions of the week’s most
significant developments, with page reference.
In This Report - brief description of every story in the report,
organized by topic.
News & Comment - editorial analysis of comprehensive information on
private and public enforcement suits, treble damage actions and
injunctive suits as well as in-depth reports on the actions of the
Department of Justice, Federal Trade Commission, Congress, the White
House and industry and consumer groups.
State Developments - enforcement of federal and state restrictive
trade practice laws by state attorneys general, decisions under
state competition and deceptive trade practice laws and other
significant state developments such as complaints and consent
decrees, proposed legislation, decisions in cases and parens patriae
actions.
Franchising - legislative, regulatory and decisional developments
involving anticompetitive or deceptive practices in franchised
distributions systems.
International Developments - enforcement of competition laws outside
the U.S., major U.S. enforcement developments affecting competition
and international trade, actions, judgments and initiatives of the
European Union Commission, Court of Justice and European Union, and
international trading offices.
Text - reprints of selected court and Federal Trade Commission
decisions, proposed and final legislation, rules and regulations.
Official Actions - overview of cases before the Supreme Court, cases
handled by the Federal Trade Commission or the Justice Department
and congressional developments.
Calendar of Events - notice of important meetings, conventions and
seminars.

Daily Tax Report

Published daily, this newsletter provides detailed news analyses regarding
tax issues of the past twenty-four hours including:
•
•
•
•
•
•
•

tax, budget and accounting issues
legislative, Treasury and Internal Revenue Service activities
state tax activities including recent legislation, proposals and
budget issues
court and administrative decisions
legislative and presidential calendars
congressional hearings
executive summaries of tax rulings and decisions

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The newsletter also provides exclusive articles and interviews on issues
affecting tax activities.
15.

The United States Law Week

Published weekly, this publication covers every area of the law including
bankruptcy and reorganizations, employment law, environmental law, criminal law,
constitutional law, business regulation, securities, RICO, products liability,
family law and intellectual property rights. It reviews current legal issues,
whether it be in the courts, legislature, or the executive branch and provides
clear, concise and definitive explanations and analysis of the issues.
Petitioner’s staff writers attend and report on all conferences which have a
direct relation to legal issues in the United States.
One component, which is relatively small in relation to the other sections
of the publication, is a summary of orders for the preceding week. This summary
lists U.S. Supreme Court cases either reviewed or denied review and their
arguments.
16.

Health Law Reporter

Published weekly, this newsletter provides rapid notification of current
legal issues and developments affecting health care providers. It provides news
of major federal and state court decisions across the wide spectrum of
disciplines that have an impact on health law. Close coverage is provided of the
broad range of government agencies that influence the health care market. In
addition to news and developments, the newsletter provides the user with
congressional and regulatory calendars, text and journal and analysis and
perspective.
17.

Health Care Policy Report

Published weekly, this publication monitors policy proposals, debates and
responses in federal, state, private-sector and public arenas related to health
care policy. At the state level the publication provides fifty-state coverage
of health care matters. At the federal level it provides a synthesis of the
health care debate of the current administration, legislative and regulatory
activity in Congress and the agencies, and lobbying by representatives of
business, labor, health care providers, insurance companies, consumers and
special interest groups. The publication includes the following sections:
•
•
•
•
•
•

federal developments
state developments
private-sector actions
analysis and perspective
special reports
surveys and studies

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18.

Daily Labor Report

Published daily, this report provides news on the previous day’s
significant federal and state labor developments, including coverage of the
Department of Labor, National Labor Relations Board, Equal Employment Opportunity
Commission, Office of Federal Contract Compliance Programs, Occupational Safety
and Health Administration, Congress, the Supreme Court, state legislatures and
regulatory agencies, federal and state courts, unions and industry.
This publication discusses and analyzes various news issues affecting
labor, including studies conducted by the U.S. Department of Labor.
These
analyses are conducted by informed experts in the field of labor law and labor
statistics. Many of the articles are written from the first person perspective,
i.e., “BNA was told . . .”
19.

Fair Employment Practice

Published biweekly, this newsletter provides updates on significant Equal
Employment Opportunity developments including:
•
•
•
•
•
20.

federal and state court decisions and Equal Employment Opportunity
Commission rulings
new laws, regulations and agency directives
new or changing federal and state regulatory requirements
affirmative action programs
special programs for minorities, women, older workers and others

Human Resources Report

This subscription includes
Material covered includes:
•

•
•
•
•
•
•
•
•
•
•

weekly

reports

and

monthly

newsletters.

news and developments concerning employee relations and how they
affect the private sector including federal regulatory developments,
Labor Department initiatives, activity on Capital Hill, contract
negotiations, employee trends, work stoppages and lockouts and
layoffs
employee-management relations
lists of publications, meetings and surveys
arbitration rulings regarding grievances
health and safety issues
international developments
statistical releases such as the Consumer Price Index, Gross
Domestic Product and Employee Cost Index
legal developments
pay and benefits
work and family
workforce strategies monthly report

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•
•
21.

actual company programs and policies
review of cost-effective benefit plans to help the user respond to
changing employee needs

Environmental Compliance Bulletin

Published biweekly, this bulletin provides rapid notification of federal
and state environmental legislative and regulatory proposals and other critical
environmental actions including:
•
•
•
•
•
•
•
•
•
•
22.

compliance deadlines and procedures
compliance related documents
changing laws and regulations
pollution prevention methods
inspections and enforcement
training opportunities
new technologies
industry strategies
tips from agency officials and hands-on guidance from industry
experts
practical, hands-on and step-by-step solutions to cut costs

Prevention of Corporate Liability
Published bimonthly, this report of news and developments includes:
•
•
•
•

23.

new judicial decisions
pre-decisional aspects of civil, criminal and administrative cases
enforcement trends
proposed and final federal and state legislation

Americans with Disabilities Act Manual
Published bimonthly, this newsletter includes:
•
•
•
•

court filings and decisions resulting from the Americans with
Disabilities Act
federal legislative and regulatory actions
policy guidance from the Equal Employment Opportunity Commission
summaries of state legislative changes

Applicable Law and Regulations
Section 1101(b)(6) of the Tax Law defines tangible personal property, in
part, as follows:
. . . Corporeal personal property of any nature. . . . Such term
shall also include newspapers and periodicals where the vendor ships
or delivers the entire edition or issue of the newspaper or
periodical, with or without the advertising included in the paper

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edition or issue, but not including anything, other than
advertising, not in such paper edition or issue, to the purchaser by
means of telephony or telegraphy or other electronic media, but only
where the amount of the sale price to such purchaser of such
newspaper or magazine or the subscription price, in the case of a
subscription to a newspaper or periodical, including any charge by
such vendor for shipping or delivery to the purchaser, is separately
stated to such purchaser.
Section 1105 of the Tax Law imposes tax upon the “receipts from every
retail sale of tangible personal property, except as otherwise provided in this
article.”
Section 1115 of the Tax Law provides, in part:
(a) Receipts from the following shall be exempt from the tax on
retail sales imposed under subdivision (a) of section eleven hundred
five and the compensating use tax imposed under section eleven
hundred ten:
*

*

*

(5) Newspapers and periodicals.
Section 528.6 of the Sales and Use Tax Regulations provides, in part:
(a) Exemption. The sale of newspapers and periodicals is exempt
from sales and compensating use tax.
(b) Definition of newspaper.
(1) In order to constitute a
newspaper, a publication must conform generally to the following
requirements:
(i) it must be published in printed or written form at stated short
intervals, usually daily or weekly;
(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; and
(iv) it must contain matters of general interest and reports of
current events.
(2) Notwithstanding the fact that a publication may be devoted
primarily to matters of specialized interest, such as legal,
mercantile, financial . . . nevertheless, if, in addition to the
special interest it serves, the publication contains general news,
it is entitled to the classification of newspaper.

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*

*

*

(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) A publication which may be known as or considered to be a
newsletter may qualify as a periodical if it conforms to the above
standards. Where a newsletter has no signed articles, but has a
staff of writers who originally prepare articles, such publication
will be considered to have articles by different authors.
If a
publication has been classified by the United States Postal Service
as one which is entitled to second class mailing privileges, that
fact will be considered in determining whether or not the
publication is a periodical.
Opinion
Petitioner engages in the print and electronic publication of various
daily, weekly, biweekly and bimonthly publications targeted to audiences of highlevel and technically sophisticated users in the fields of health care, business,
labor relations, law, economics, taxation, environmental protection, safety and
other public policy and regulatory issues. Petitioner’s principal users are
accountants, attorneys, profit and nonprofit corporations and governmental
agencies.
With respect to issue “1,” to the extent that Petitioner’s publications are
devoted primarily to matters of specialized interest and do not contain matters
of general interest, they are not newspapers for the purpose of the exemption
contained in Section 1115(a)(5) of the Tax Law since they do not meet the
definition of a newspaper contained in Section 528.6(b) of the Sales and Use Tax
Regulations. Petitioner’s publications do, however, conform generally to all
five of the regulatory requirements of a periodical for purposes of the exemption
from the sales and compensating use taxes. See Section 528.6(c) of the Sales and
Use Tax Regulations.

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Since all twenty-three publications are published in printed form at stated
daily, weekly, biweekly or bimonthly intervals, they unquestionably meet the
first requirement of being published in printed form at least four times a year.
Although most of the publications have prepunched holes to allow for
insertion into a three-ring binder and in fact come with one or two binders, the
thrust of the publications is periodicity, i.e., a continuing presentation of
timely, current articles on varied topics. Therefore, they do not in any way
constitute a book or books.
Members of the general public may subscribe to all of the publications, and
the central core of each publication is continuity of content as they focus from
week to week on issues affecting the respective field or industry.
Each publication contains a variety of articles written for a knowledgeable
audience who look to the publications to provide them with news of fast-breaking
events and other information of interest to persons within the industries served.
Petitioner’s staff of writers cover news events and conduct interviews to
originally prepare articles, most of which are signed. Petitioner also includes
in these publications reports which cover comments, opinions, advice and/or
articles of individuals known in the areas of specialization reported by
Petitioner. Although some of the publications additionally contain compilations
of data, a substantial portion of each publication is devoted to articles.
Accordingly, Petitioner’s printed publications qualify as periodicals under
Section 1115(a)(5) of the Tax Law and Section 528.6(c) of the Sales and Use Tax
Regulations and receipts from the sales of these twenty-three publications are
not subject to State and local sales and use taxes.
Concerning issue “2,” Section 1101(b)(6) of the Tax Law in the definition
of tangible personal property extends the exemption from sales and compensating
use taxes afforded printed newspapers and periodicals by Section 1115(a)(5) of
the Tax Law to the electronic distribution of complete (except for
advertisements) editions of newspapers and periodicals. Accordingly, provided
that Petitioner produces tangible paper editions of its publications for sale,
the electronic versions of such publications will constitute tangible personal
property and will also meet the criteria of periodicals pursuant to Section
528.6(c) of the Sales and Use Tax Regulations.
Therefore, on this basis,
receipts from the sale of Petitioner’s publications when sold in CD-ROM or
Internet format are not subject to sales and use taxes.

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Regarding issue “3,” provided that any sales slip, invoice, receipt or
other statement of the price given by Petitioner to its customers shows the
single price to be for the printed publication and its electronic counterpart
only, and does not include any other property or services for sale, such single
charge will be exempt from tax.

DATED: August 6, 1998

NOTE:

/s/
John W. Bartlett
Deputy Director
Technical Services Bureau

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