Are periodicals and writings sold by a church exempt from Texas sales tax, and does that exemption extend to formats other than print, like video tape, audio tape, or computer disk?

Plain-English summary

A taxpayer asked whether periodicals and writings sold by a church are exempt from Texas sales tax.

The Comptroller confirmed the exemption under Tax Code Section 151.312: periodicals and writings published and distributed by a religious, philanthropic, charitable, historical, scientific, or similar nonprofit organization are exempt. Effective October 1, 1999, that exemption was extended beyond print to cover the same periodicals and writings issued on video tape, audio tape, or computer disk. Importantly, the exemption doesn't depend on the content of the periodical or writing — it turns on who publishes/distributes it (a qualifying nonprofit) and, after October 1999, in what physical formats, not on what the material says.

Note on this page's title: STAR's own subject heading for this letter also references "online" distribution and "records" as covered formats, but the letter itself names only video tape, audio tape, and computer disk as the new formats added effective October 1999 — it doesn't mention online distribution or vinyl/audio records specifically. This page's subject_title has been corrected to list only the formats the letter actually names.

What this means for you

Churches and qualifying nonprofits selling periodicals or writings

Your printed periodicals and writings are exempt from Texas sales tax regardless of their content, as long as you're a qualifying nonprofit (religious, philanthropic, charitable, historical, or scientific) and you're the one publishing/distributing them. Since October 1, 1999, that exemption also covers the same material issued on video tape, audio tape, or computer disk.

Bookstores or media distributors handling nonprofit religious/scientific publications

The exemption is tied to the nonprofit publisher/distributor status, not to the retailer selling the item — confirm who actually published and distributed the material before assuming the exemption applies to a given sale.

Accountants and tax professionals

A short, clean statute citation useful for confirming Sec. 151.312's scope: content-neutral, nonprofit-publisher-gated, and (since Oct. 1999) extended to video tape, audio tape, and computer disk formats specifically named in the statute — not a blanket "any media" exemption.

Common questions

Q: Are periodicals sold by a church exempt from Texas sales tax?
A: Yes, under Tax Code Section 151.312, as long as the church (a qualifying nonprofit) publishes and distributes them.

Q: Does the exemption depend on what the periodical or writing says?
A: No — it's not determined by content, only by the nonprofit status of the publisher/distributor and (since October 1999) the format.

Q: Does the exemption cover video tapes, audio tapes, and computer disks, or only print?
A: Both — effective October 1, 1999, the exemption was extended to video tape, audio tape, and computer disk formats in addition to print.

Q: Does this letter confirm the exemption covers online distribution?
A: No — despite STAR's heading suggesting so, the letter names only video tape, audio tape, and computer disk as the added formats; online distribution isn't discussed.

Q: Can I rely on this letter for my own organization's publications today?
A: No. It's based on the facts presented and can be relied on only by the taxpayer to whom it was issued; confirm current law, since format-based exemptions can be updated over time.

Citations and references

Statutes and rules:

• Texas Tax Code Section 151.312 (exemption for periodicals and writings published/distributed by qualifying nonprofit organizations)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9907565L

Original ruling text

July 22, 1999

Subject: Sales Tax Exemption

Dear Ms. **:

Thank you for your recent e-mail concerning the taxability of periodicals and
writings sold by a church.

Texas Tax Code Section 151.312 exempts periodicals and writings that are
published and distributed by a religious, philanthropic, charitable,
historical, scientific, or other similar organizations that is not operated for
profit.

Effective October 1, 1999, the exemption will apply to such periodicals and
writings on video tape, audio tape or computer disk.

The exemption applies to writings and periodicals published or distributed by
qualifying nonprofit organizations and is not determined by the content of the
periodical or writing.

You may view or down load the sales tax law at and
then click on the following:

1. State Government
2. Texas Statutes
3. Tax Code
4. Chapter 151
5. Scroll down to the referenced statutory section

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

You may call me toll free 1-800-531-5441, extension 3-4683 if you have any
questions or need more information. You may write to Tax Policy Division,
Comptroller of Public Accounts. My e-mail address is
.

Sincerely,

Eddie C. Washington
Tax Policy Division