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).