Texas Comptroller of Public Accounts STAR System
October 25, 2005
RE: 05297736 FW: Sales Tax Question
Thank you for your inquiry about the collection of Texas sales and use tax on
copies of the New York Times newspaper. I have restated your question in part
below, followed by my response.
Question: The local STORE stores in CITY A and CITY B that I buy from are
charging sales tax on the “New York Times” newspaper. The same store does not
charge tax on the Dallas Morning News, Fort Worth Star Telegram or the Wall
Street Journal. But they do charge the 8 cents sales tax on the “New York
Is STORE correct in charging this amount on a daily newspaper?
Response: Texas Tax Code Section 151.319 provides an exemption from Texas
sales and use tax on the purchase of a newspaper if the average price-per-copy
is $1.50 or less over a 30-day period.
However, based on our research, we have determined that the average
price-per-copy over a 30-day period of the New York Times is $1.63. The
weekday papers cost one dollar per copy and Sunday papers sell for $5.75.
Therefore, all copies of the New York Times, even the weekday papers sold for
less than $1.50, are taxable.
Complete Texas sales tax information, including rules, statutes, publications,
and frequently asked questions can be found on the Sales and Use Tax web page
This opinion is based on the information presented. Other information, though
similar, may provide a different result.
If you have any questions or need additional information, you can reply to this
email, call me at 1-800-531-5441 ext. 31810, or write to Tax Policy Division,
P. O. Box 13528, Austin, Texas 78711-3528.
Our goal is to provide you with prompt, professional service. Please take a
moment to complete our on-line survey at
Texas Comptroller of Public Accounts
ACCESSION NUMBER: 200510429L
DOCUMENT TYPE: L
TAX TYPE: SALES