In Texas a magazine published and sold over the internet by a non-profit corporation was considered exempt from sales and use taxes. The company was seen as a charitable and educational organization by the Internal Revenue Service and was exempt from federal income tax. Some publications sold by educational organizations are considered taxable but this particular one was exempt because they did not associate themselves with the “systematic dissemination of knowledge through a formal program of instruction.” It should be noted also that even though the publications were made available electronically, via the internet, did not particularly disqualify it from an exemption. (Letter, Texas Comptroller of Public Accounts, No. 200209413L, September 9, 2002)