PA Tax Law News: February 2014 - Shopping Guides and Inserts

more+
less-

The Department of Revenue has ruled that the purchase, by the distributor, of certain shopping guides and advertising inserts for such guides are subject to Pennsylvania Sales and Use Tax.  The shopping guides at issue are free to consumers and are delivered either through display racks or by carrier.  The Department determined that the shopping guides do not qualify as “newspapers” or “magazines.”  In addition, the guides do not qualify as “direct mail advertising materials” because they are not distributed through the United States Postal Service.

Sales and Use Tax Ruling No. SUT-13-002 (December 27, 2013).


DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© McNees Wallace & Nurick LLC | Attorney Advertising

Written by:

more+
less-

McNees Wallace & Nurick LLC on:

Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×
Loading...
×
×