California has amended a regulation regarding newspapers and periodicals to clarify how sales and use tax apply to lump-sum charges for mixed newspaper subscriptions that include the right to access digital content. Beginning October 1, 2016, the amended regulation establishes a rebuttable presumption that 53% of the lump-sum charge for a mixed newspaper subscription is for the nontaxable sale of the right to access digital content. This presumption may be overcome by evidence demonstrating that the digital-only subscription rate divided by the sum of the print-only subscription rate and the digital-only subscription rate is greater than 53%. Taxpayers must maintain records to substantiate a nontaxable allocation greater than 53%, and rates cannot be computed more often than once per quarter. (Reg. 1590, California State Board of Equalization, effective October 1, 2016)