("Company") intends to produce and sell audio cassettes containing recorded information relating to the computer industry. You inquire whether its sales of the cassettes will be subject to the sales tax. The information on the cassettes will be condensed from articles appearing in recent issues of computer magazines. For an annual fee, subscribers will receive one 60-minute cassette every two weeks. General Laws Chapter 64H, Section 6(m) provides that the sales tax does not apply to sales of newspapers or magazines.
Audio cassettes are not "magazines" within the meaning of Chapter 64H, Section 6(m). Accordingly, it is ruled that the Company's sales of cassettes containing recorded information relating to the computer industry will be subject to the sales tax.
Very truly yours
Ira A. Jackson
Commissioner of Revenue
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