Effective July 1, 2004, a subscription for magazines and newspapers, including publications containing only puzzles, will be exempt from sales tax. Payments made before July 1, 2004 for a subscription period beginning before July 1, 2004 are taxable. Payments made before July 1, 2004 for a subscription period beginning on July 1, 2004 or after are fully exempt. Over-the-counter sales of magazines have been and remain subject to tax, however, over-the-counter and honor box sales of newspapers on or after July 1, 2004, are exempt. (Connecticut Department of Revenue Services Special Notice, July 16, 2004.)