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Ohio: Magazine Subscriptions are Taxable

  • Feb 26, 2015 | Gail Cole

 Magazine subscriptions in Ohio are subject to sales tax.

The Ohio Department of Taxation has amended Ohio Administrative Code § 5703-9-28. The new code reflects changes that arose from Ohio’s tax reform.

Magazine subscriptions were exempt from sales tax prior to January 1, 2014. On that date, all new magazine subscriptions became subject to sales tax. According to the Department of Taxation Tax Reform FAQs, “This levels the playing field with single copy magazines that are currently taxed when purchased in stores.” Digital magazine subscriptions are also taxable.

Magazine subscriptions sold by out-of-state magazine publishers remain exempt from Ohio sales tax unless the publisher “has some physical presence in the state, such as a distribution center, which for sales tax purposes establishes nexus with Ohio.” However, if the publisher lacks nexus with Ohio, “the subscriber owes the tax as use tax and should pay it when they file their state individual income tax return.”

Sales of newspapers are exempt from Ohio sales tax, as they have been since 1935.

Stay on top of changing sales tax exemptions and facilitate sales tax management. Learn more.

photo credit: 1970s Australian television magazines, TV Week and TV Times via photopin (license)

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.