Effective Date: Effective upon issuance.
Statutory Authority: Conn. Gen. Stat. §12-412(114)
Exemption for Sales of Newspapers Sold at Retail Locations: Conn. Gen. Stat. §12-412(114) exempts all sales of newspapers from
Newspapers Defined: Newspapers are publications that contain current or recent news and articles of opinion. Following is a list of the chief characteristics and components of a newspaper:
Usually printed on newsprint paper;
Published and distributed at stated intervals, usually daily, weekly, or at some other regular interval not exceeding a week;
Routinely reports on a large number of topics;
Appeals, at least in part, to a wide spectrum of the general public; and
Contains news articles, articles of opinion, features, advertisements, letters to the editor, and other matters regarding current interest or public interest.
See Caldor, Inc. v. Heffernan, 183
Examples of newspapers include, but are not limited to:
Daily national or regional newspapers such as: Daily local newspapers such as: Weekly national, regional, or local newspapers such as: Specialized, foreign, or religious newspapers such as:
Daily national or regional newspapers such as:
Daily local newspapers such as:
Weekly national, regional, or local newspapers such as:
Specialized, foreign, or religious newspapers such as:
Weekly World News
Publications Received Electronically: Charges to access magazines or newspapers over the Internet are considered charges for on-line access to information, and are taxable as computer and data processing services at the reduced rate of 1%. Computer and data processing services are subject to tax if the purchaser’s computer equipment used to access the information is located in
Effect on Other Documents: Policy Statement 2006(6) modifies and supersedes Special Notice 2003(5.1), Sales and Use Taxes on Magazines and Newspapers.
1-800-382-9463 (in-state); or
860-297-5962 (from anywhere)
TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.
Forms and Publications: Forms and publications are available anytime by:
Internet: Visit the DRS Web site at www.ct.gov/DRS to download and print
tax forms; or Connecticut
Telephone: Call 860-297-4753 (from anywhere), or 1-800-382-9463 (in-state) and select Option 2 from a touch-tone phone.
Paperless Filing/Payment Methods (fast, easy, free, and confidential):
For business returns: Use Fast-File to file sales and use taxes, business use tax, room occupancy tax, estimated corporation business tax, business entity tax, attorney occupational tax, nursing home provider fee, admissions and dues tax, or withholding tax returns over the Internet. Visit the DRS Web site at www.ct.gov/DRS and click on File/Register OnLine.For payment of business taxes other than those listed above: Use Fast-File to pay your business taxes over the Internet or by phone. Visit the DRS Web site at www.ct.gov/DRS and click on Electronic Services for a list of eligible taxes. The ACH debit method is used to make the transfer. No preregistration is required.For resident income tax returns: Use WebFile to file personal income tax returns over the Internet. Visit the DRS Web site at www.ct.gov/DRS and click on File/Register OnLine.For electronic filing of income tax extensions, estimated payments, and for electronic bill payments: Use WebFile to electronically file personal income tax returns over the Internet. You can also use WebFile to make an electronic income tax payment for a prior year. Visit the DRS Web site at www.ct.gov/DRS and click on File/Register OnLine.
DRS E-News Service: Get connected to the latest news from DRS. Receive notification by e-mail of changes to legislation, policies, and procedures. DRS E-News is easy to sign up for – visit www.ct.gov/DRS and follow the directions. Subscription services are available for employer’s withholding tax, Fast-File information, Alerts, News – Press Releases, and Top 100 Delinquency List.
Sales and Use Tax