Advertising insert-Printed advertising material that is circulated with another publication.
Advertising literature or materials-Tangible personal property that is intended to promote business interest, create goodwill or engage the attention or interest of a recipient.
Circulated among the general public-Made available for purchase from a retail outlet, such as a newsstand or bookstore, or made available for purchase by subscription. In the case of an organizational publication, the publication will be considered to be circulated among the general public only if there are regular sales of the publication to purchasers other than members of the organization.
Direct mail advertising literature or materials-Advertising literature or materials that are distributed directly to intended recipients through the United States Postal Service. The term does not include advertising literature or materials that are distributed in a manner other than by the United States Postal Service.
Magazine-A publication that is published at regular intervals not exceeding 3 months, that is circulated among the general public, and contains matters of general interest and reports of current events that are published for the purpose of disseminating information of a public character or is devoted to literature, the sciences, art or some special industry. The term does not include loose leaf information services.
Mail order catalogue-A publication that contains a listing of items with descriptive details and includes a mail order form and is distributed through the United States Postal Service.
Newspaper-A "legal newspaper" or a publication containing matters of general interest and reports of current events that qualifies as a "newspaper of general circulation" authorized to carry a "legal advertisement" as those terms are defined in 45 Pa.C.S. § 101 (relating to legal notices). The term does not include magazines.
Publication-Information transferred by means of tangible media.
Religious publication-Religious commentaries and other publications primarily devoted to religious instruction, promotion or information.
Shopping guide-A publication primarily devoted to consumer awareness, promotion or information and that is generally provided to a consumer free of charge.
Subscription-The advance purchase of a series of issues of a magazine delivered by the publisher to an address designated by the purchaser.
Textbook-A new or used book that is required or approved for use in conjunction with an educational curriculum provided by an institution of learning recognized by the Department of Education.
61 Pa. Code § 31.29
The provisions of this § 31.29 amended under section 270 of the Tax Reform Code of 1971 (72 P. S. § 7270).
This section cited in 61 Pa. Code § 31.21 (relating to advertising agencies); and 61 Pa. Code § 32.36 (relating to printing and related businesses).