I’m not an expert since before my current position, I was in a state where we did not have to pay state tax so it was very confusing to me at first. But this is how it was explained to me by our tax coordinator and the guideline I use:

 

“In general, under Regulation 1590, a newspaper or periodical which is published at least 4 times but not more than 60 times per year, is exempt...” I know there are other exceptions such as if the title is published by a state university or some other non-profits.

 

We never pay tax for online subscriptions.

 

The only thing that has ever caused confusion since I’ve been here has been microfiche/microfilm and determining their frequency.

 

Regulation 1590:

http://www.boe.ca.gov/lawguides/business/current/btlg/vol1/sutr/1590.html

 

Hope that gets you started…

 

Iris Garcia

Acquisitions & Electronic Resources Librarian

Hugh & Hazel Darling Law Library |UCLA School of Law |

garcia@law.ucla.edu

 

 

 

Hello all,

I understand that print journals that are published more than 4 times per year are not taxable. I thought the same rule would apply to online journals, but now one of our vendors tells me that online journals are taxable. I do not see any tax added on my online subscription renewals for last year, though.

Do you know what is taxable? Do you have the part of the tax code that explains it?

Thank you very much for all your help,

Hella

 

Hella Bluhm-Stieber, MLIS, AHIP

Medical Librarian

M.J. Chatton Medical Library

Santa Clara Valley Health & Hospital System

751 S. Bascom Ave.

San Jose, CA 95128

(408) 885-5654

Fax (408) 885-5655

Hella.bluhm-stieber@hhs.sccgov.org

 

Library opening hours: Monday, Wednesday-Friday, 8 am – 1 pm, Tuesday 8 am – 5 pm, closed on weekends and county holidays

 

 

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