California now requires publishers to determine if their newspaper sales are considered mixed newspaper subscriptions due to its effect on sales tax. “According to the regulation, ‘Mixed newspaper subscription’ means and includes a subscription for delivery of the print edition of a newspaper to a location provided by the customer and access to digital content from the newspaper publisher.” It was determined that the sale of the print edition of newspapers delivered to the customer is taxable, while access to the digital content is not.
Source: salestaxinstitute.com
