Sales Tax (Cornelius, Catawba, Norman: chapel, buy, live)

[jaynarie]

This is out of sheer curiousity...
Are newspapers taxable??

In Michigan they are not. And, here I get taxed some places and not others For example, I have purchased a Sunday paper at 3 different locations in Cornelius. I was taxed by 2 and not by 1. The Rite Aid on Torrence Chapel taxes you and the BP at Westmoreland and 21 taxes you. The Texaco at Catawba and One Norman does NOT tax you (therefore, I usually stop here!).

I am just wondering what the law is.

[Timm]

^haha... I wonder about this too. I usually buy it from one of the coin boxes -- no tax there, just a straight 50 cents.

[mm34b]

Newspaper Sales

1. The following retail sales by newspaper publishers located inside or outside North Carolina and engaged in business in North Carolina are taxable:

a. over the counter sales;

b. sales by subscription delivered through the mail to subscribers in North Carolina.

2. The following retail sales by newspaper publishers located inside or outside North Carolina and engaged in business in North Carolina are exempt:

a. sales by subscription delivered through the mail to subscribers outside North Carolina;

b. sales by subscription delivered door-to-door by employees or contract carriers of the publisher.

3. All sales of newspapers through vending machines are exempt from tax.

4. Sales by persons physically selling newspapers as newspaper street vendors are exempt from tax.

5. Over-the-counter sales of newspapers made by retailers such as newsstands, grocery stores, restaurants, drug stores, etc. are taxable.

6. Sales by independent newspaper carriers making door-to-door deliveries are exempt from tax.

7. Sales of gift subscriptions by publishers who have nexus in North Carolina to donors in North Carolina are taxable when delivery is made by mail to donees located inside North Carolina without regard to whether the publisher is located inside or outside North Carolina.

8. Sales of gift subscriptions by publishers who have nexus in North Carolina to donors located inside or outside North Carolina are exempt from tax when delivery is made by mail to donees located outside North Carolina.

9. Subscription sales delivered through the mail to subscribers located in North Carolina by a publisher located outside North Carolina who does not have nexus in this State are taxable. The publisher is not liable for collecting tax; however, the subscriber is liable for remitting use tax directly to the Department of Revenue.