Ohio has updated their rules to clarify the definition of “Magazines distributed as controlled circulation publications”, which are not subject to sales tax in the same manner as newspapers and community newspapers. The new definition is “magazines containing at least twenty-four pages, at least twenty-five per cent editorial content, issued at regular intervals four or more times a year, and circulated without charge to the recipient, provided that such magazines are not owned or controlled by individuals or business concerns which conduct such publications as an auxiliary to, and essentially for the advancement of the main business or calling of, those who own or control them.” This definition explicitly excludes catalogues and magazines that charge subscriptions, and publications made for marketing purposes. (OAC 5703-9-28, Ohio Department of Taxation, effective December 5, 2022)