An Act To Exempt Certain Print Publications from Sales Tax
Sec. 1. 36 MRSA §1760, sub-§14-A, as enacted by PL 2013, c. 564, §1 and affected by §3, is amended to read:
For purposes of this subsection, "publication" means printed paper material, including without limitation newspapers, magazines and trade journals and employee, client and organization newsletters, issued at average intervals not exceeding 3 months 7 days that manifests a continuity of identity from issue to issue by a front page masthead bearing the name, date, volume and issue number of the publication and by a continuity of style, format, themes and subject matter. For purposes of this subsection, "publication" does not include printed paper materials consisting primarily of advertisements or the promotion of a single seller's products or services.
Sec. 2. Effective date. This Act takes effect October 1, 2019.
This bill expands the sales tax exemption for free publications to also apply to printed publications, including daily newspapers, that are issued at least once every 7 days, on average.