Section 1320-04-05-.39 - PUBLISHERS OR PRINTERS OF NEWSPAPERS AND OTHER PERIODICALS(1) Persons engaged in the business of publishing or printing newspapers, other periodicals, and other printed matter, shall be deemed to be manufacturers who are subject to ad valorem tax imposed in Chapter 5, Title 67, T.C.A., and shall be exempt from the Business Tax in the same manner as are other manufacturers.(2) Publishers or printers of newspapers or other periodicals engaged in any other activity made taxable under the Business Tax Act shall be liable for the appropriate tax on such activity.(3) Activities engaged in that are incidental to the manufacturing portion of the business shall not, however, be subject to the tax.Tenn. Comp. R. & Regs. 1320-04-05-.39
Original rule certified June 7, 1974. Amendment filed March 18, 1983; effective June 15, 1983.Authority: T.C.A. §§ 67-1-102 and 67-4-703.