Tax does not apply to your charges for printed advertising inserts provided to customers for inclusion in newspa pers and periodicals qualifying for exemption under Regulation 1590, Newspapers and Periodicals. This includes handbills, circulars, flyers, order forms, reply envelopes, maps, or the like–when such items are inserted in, or attached to the newspapers or periodicals when distributed. When making an exempt sale of printed advertising inserts, you must obtain an exemption certificate from your customer to document the exempt.
