Ezel / Tax Rulings / TX
TX 8711L0845D11 Sales and/or Use Tax (State,Local,MTA) 1987-11-02

When did Texas exempt a subscription to a quarterly poetry journal from sales tax, and who collected tax when the exemption did not apply?

Short answer: A magazine subscription was exempt only if sold for a semiannual or longer period and entered as second-class mail. The letter does not say whether the poetry journal met both conditions. When a magazine sale was taxable, the seller collected tax from the consumer rather than paying it as purchaser.

Apply this to your situation

This page answers the general question as of 1987. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1987
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is a taxpayer-specific November 1987 Texas Comptroller letter about a quarterly poetry journal. It states the House Bill 1606 conditions for a magazine-subscription exemption but does not say whether this journal's subscription period and mail status satisfied both conditions. The legislation, second-class-mail terminology, subscription exemption, and seller rules are historical and may have changed substantially; verify current law and mailing classification. STAR documents may no longer represent current policy even when not marked superseded. Identities are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

House Bill 1606 created a sales-tax exemption for magazine subscriptions that met two conditions: the subscription was sold for a semiannual or longer period, and the magazine was entered as second-class mail.

The taxpayer published a quarterly poetry journal, but the letter does not state the journal's subscription term or confirm that it had second-class-mail status. The published text therefore does not establish whether this taxpayer qualified for the exemption.

For taxable magazine sales, the seller did not pay tax as the purchaser. Instead, Rule 3.286 required the seller to collect sales tax from the consumer.

What this means for you

The historical exemption depended on both the duration of the subscription and the mailing classification. Publication frequency alone did not establish the stated exemption conditions.

Common questions

Was every magazine subscription exempt? No. The letter required a semiannual-or-longer subscription and second-class-mail entry.

Did the quarterly poetry journal qualify? The letter does not provide enough facts to say.

Who handled tax on a taxable magazine sale? The seller collected it from the consumer.

Citations and references

  • House Bill 1606, 70th Texas Legislature, Regular Session (magazine subscription exemption)
  • 34 Tex. Admin. Code Rule 3.286 (seller's responsibilities)

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller November 2, 1987

Dear ***:

Thank you for your letter concerning the taxability of your quarterly
poetry
journal.

House Bill 1606, passed by the 70th legislature in the regular session,
provided an exemption from sales tax for subscriptions to magazines that
are
sold for semiannual or longer periods and entered as second class mail.

Sellers of taxable items, such as your magazines, are not required to pay
sales tax but are instead required to collect sales tax from the
consumer.
Rule 3.286 Seller's Responsibilities is enclosed for your reference.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

If you have any questions or need more information, please call me at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/463-4600. You may write me at the Tax Policy Division.

Sincerely,
Julie Pesl
Tax Policy Division

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