Exempt Periodicals

Periodicals printed entirely on newsprint or bond paper and regularly distributed on a biweekly or other printed matter distributed with such periodical are exempt from the sales and use tax. For the purpose of this rule and Tennessee Code Annotated Section 67-6-329(25), “periodicals” means publications consisting of successive issues published at regular intervals and “distributed on a biweekly or more frequent basis” refers to the initial distribution of new issues. Therefore, a periodical is considered regularly distributed on a biweekly or more frequent basis if new issues are published and distributed at least every fourteen days.