ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.110.01. Newspapers, Sales of.
(1) Sales of newspapers are subject to sales tax except when made at
wholesale to dealers licensed in accordance with the provisions of Section
40-23-6, Code of Alabama 1975, as amended, or when made to the United States,
the State of Alabama, or the counties or cities of the state.
(2) Sales of newspapers made by publishers and licensed dealers to unlicensed
independent newsboys will be, in all instances, subject to tax as retail
sales, the tax to be measured by the gross proceeds of such sales.
(3) The word "newsboys" as used herein shall be understood to mean street
hawkers and newspaper route persons of all ages.
(4) Newsboys who are itinerant vendors who have not filed with the Department
of Revenue the bond required by the provisions of Section 40-23-24, Code
of Alabama 1975, as amended, will not be licensed as dealers under said
act. (Amended January 25, 1977, to comply with decision rendered by the
Court of Civil Appeals in State v. The Advertiser Company). (Readopted
through APA effective October 1, 1982)
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