§ 54-32b-8-5

54:32B-8.5 Newspapers, magazines, periodicals, certain, exemptions from tax. 17. a. Receipts from sales of: (1) newspapers, (2) magazines and periodicals sold by subscription, and (3) membership periodicalsare exempt from the tax imposed under the 'Sales and Use Tax Act,' whether or not accessed by electronic means. b. For the purposes of this section, a 'membership periodical' is any periodical distributed by a nonprofit organization to its members as a benefit of membership in the organization. L.1980,c.105,s.17; amended 2006, c.44, s.7.