Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 1 - SALES AND USE TAX REGULATIONS
Section 316-1-055 - MAGAZINES AND JOURNALS
Universal Citation: 316 NE Admin Rules and Regs ch 1 ยง 055
Current through September 17, 2024
055.01 Receipts from any sale, whether or not by subscription, for magazines and journals are taxable.
055.02 Journals include professional publications and information service publications that are updated periodically.
055.03 Publishers of magazines and journals are purchasing the property actually incorporated as a component part of the finished product as a "sale for resale". Purchases by publishers which do not become a component part of the finished magazine or journal, such as presses, photography equipment, office furnishings, and supplies are taxable.
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