R15-5-1303. Definitions

A. A “publisher” is one who manufactures and distributes a publication from a point within this state. B. The term “publication” includes books, newspapers, magazines, music, periodicals, and any other literary work. C. Effective 9/12/75, the term “publication” shall specifically exclude books. Sales of books directly to a final consumer, however, are taxable under the retail classification (see Article 18).