CALENDAR MISSOURI PRESS ASSOCIATION BULLETIN November 15 — Medicare and Medicine Workshop for Journalists, St. Louis Post-Dispatch No. 1127 — 28 October, 2004 18 — HUD housing advertising rules workshop, Stoney Creek Inn, Columbia December Update Directory online 5-6 — Missouri-Kansas AP Help MPA get the 2005 newspaper listing out on time Publishers and Editors meeting, Fairmont Hotel, You can update your Newspaper Directory information for the 2005 Directory in a cou- Kansas City ple of minutes using a form on the MPA website, mopress.com. Fill in the blanks and email your information directly to Mike Sell, January 2005 advertising director at Missouri Press. Missouri Press asks you to do this now so 20-21 — Northwest Missouri the 2005 Directory can be published on time. Press Association, St. Joseph You can go to mopress.com and click the link to the form, or you can enter this URL March 2005 and go directly to the form: http:// www.mopress.com/livepages/contactus.shtml. 31-April 1 — Missouri Society This link also will be emailed to you. You’ll of Newspaper Editors / AP be able to click on it and go to the form. Managing Editors meeting Questions on the form seek the usual Direc- tory information. None of the information April 2005 sought is personal or private. Missouri Press uses the information in the annual Directory 14-15 — Missouri Advertising and to sell advertising into your newspaper. Managers’ Association 15 — Southeast Missouri Press MPA requests that all newspapers have this Association information in by Friday, Nov. 19. In the past, waiting on newspapers to provide updated in- June 2005 formation has delayed publication of the Di- rectory. MPA hopes to have all information for timely production of the 2005 edition. You 24-26 — Show-Me Press can help by filling out the online form now and emailing it to Mike Sell. Thanks! Association annual meeting, Holiday Inn, Lake Ozark September 2005 Sales tax rules being rewritten 22-24 — 139th Annual MPA Draft proposal enclosed; your comments sought Convention & Trade Show, Earlier this month, the Missouri Department of Revenue (DOR) contacted the Mis- The Lodge of Four Seasons, souri Press Association seeking comments on a draft sales tax rule concerning newspapers Lake Ozark and other publications. Jack Wright, Taxpayer Education Group of the DOR, said DOR has revised the sales and use tax rules. As a part of this process, the department has changed the way it seeks in- put on draft rules. The department now utilizes an email listserve for draft rules, subscrib- PDF versions of the ers of which receive rule drafts and are allowed a chance to comment on them before they Bulletin and are published in the Missouri Register for formal comment, as required by state law. Missouri Press News Missouri Press Association asked tax attorney Larry Weltman of St. Louis to analyze the draft of the sales tax rule and provide comments to the DOR. His comments on behalf of magazine are on the MPA, included with this Bulletin, were dated Oct. 26. A copy of the draft proposal also is MPA website: enclosed. You are encouraged to read the draft and offer your comments.) Wright said the DOR appreciates the MPA’s assistance in the rule drafting process. mopress.com. Please direct any comments on the rule or accompanying statements to Jay.Welch@dor.mo.gov by Nov. 5. Missouri Press Association Bulletin, Oct. 28, 2004, Page 2 Application for MPA Membership This is Notice of the application for Active Membership of Stone County Calendar, a newspaper published by Sumner Group, Melanie Flood, managing editor, at SEC investigating circulation claims P.O. Box 297, Galena, MO 65656; phone (417) 357-1520; email@example.com. Active members are entitled to all the benefits of MPA. NEW YORK (AP) — The Securities and Exchange Commission is conducting an inves- Membership is subject to approval by the MPA Board of Directors. tigation into circulation reporting in the newspaper industry following several disclosures This notice is in addition to of fraudulent practices in recent months. previous notices printed in three Catherine Mathis, a spokeswoman for issues of the MPA Bulletin. The New York Times, said Oct. 13 the Any MPA member with com- SEC is taking an “industrywide look” at ments about applications should circulation practices, but she declined to ABC annual meeting direct them to the MPA office in Columbia. be more specific about the inquiry. She Nov. 10-12 in Toronto said the Times stood by its own circula- tion reporting, adding: “We welcome The Audit Bureau of Circulation’s Press Institute the SEC’s action because we believe it 90th Conference and Annual meeting will help put to rest any lingering doubts will be held Nov. 10-12 at the Fair- seminars in 2005 created by the improper actions of a mont Royal York Hotel in Toronto. American Press Institute in Re- few.” For details about the conference and ston, Va., has announced its semi- The SEC, in keeping with its usual registration information, go to ABC’s nar schedule for 2005. The series practice, declined to comment on website, accessabc.com. begins with Advertising That Grows whether any such investigation was un- Readership Jan. 23-26. der way. API is offering a 20 percent dis- The Washington Post Co. also said it had received a letter saying the SEC was reviewing count on registration fees for any- circulation reporting methods, and that it had complied with a request to provide informa- one who makes a reservation in tion. The company said in a statement that the “SEC made clear that the inquiry is an in- 2004. You can check out the entire dustry review and should not be taken to suggest that The Post has engaged in any wrong- schedule of API seminars at doing.” americanpressinstitute.org/semi- Belo Corp., which has acknowledged improper circulation reporting at its main newspa- nars. You can also get the informa- per, The Dallas Morning News, said it had received an informal inquiry from the SEC and tion by calling API at (703) 620- that the company was responding to it. 3611. Belo disclosed in August that the Morning News had overstated 2003 newspaper sales by 5 percent on Sundays and 1.5 percent for other days. Belo officials blamed the circulation Buying cooperative overstatement on sales incentives that began in early 1999 and have since been stopped. Tribune Co., another major newspaper publisher, has revised circulation figures at its observing 20 years Newsday newspaper on New York’s Long Island and at its Spanish-language newspaper Hoy PAGE (Publishers Associated to because of improper reporting practices. Tribune has said it is cooperating with queries Gain Economy) concluded its 20th from the SEC into circulation matters. anniversary observance with the Hollinger International Inc. has also disclosed inflated circulation figures for its Chicago publication of a 64-page tabloid Sun-Times and other papers it owns, but a spokeswoman declined to comment on whether supplement to the Inlander, the the company had been contacted by the SEC. twice-monthly publication of Inland Heidi Chen, a spokeswoman for the Audit Bureau of Circulations, confirmed that the Press Association. organization had been contacted by the SEC, but she declined to make any comment. The The insert detailed the history of bureau has censured Newsday, Hoy and the Sun-Times for misstating their circulation. the purchasing cooperative, which has more than 1,150 newspaper The misstatements have undermined the confidence of advertisers in the integrity of the publishing members. reporting process for circulation figures, which are used to set advertising rates. Tribune, Wally Lage, an executive with Belo and Hollinger International have all said they plan to make restitution to advertisers. Rust Communications, Cape Gi- Mathis declined to give more details about the SEC inquiry, but a story in Oct. 13 edi- rardeau, is in line to be president of tions of the Times said Dow Jones & Co., Gannett Co., McClatchy Co. and others were PAGE next year. among those contacted. Representatives for those companies declined to comment. Knight Ridder confirmed the gist of the Times story on the investigation, but declined to make further comment. Missouri Press Association Bulletin, Oct. 28, 2004, Page 3 Learn about Medicare Free seminar in St. Louis will examine issues A session titled Medicare and Medicine on Main Street Workshop for Journalists will be held Monday, Nov. 15, at the St. Louis Post-Dispatch. Missouri Press Association / The Foundation for American Communications (FACS), is presenting the workshop for Missouri Press Service reporters and editors on changes in healthcare economics. Some of the nation’s foremost academics and health experts make up the faculty. 802 Locust St. Government reporters, health reporters, science writers and business editors are encour- Columbia, MO 65201-7799 aged to attend this workshop, presented by FACS in association with the Society of Profes- (573) 449-4167; FAX (573) 874-5894 sional Journalists and the Post-Dispatch. www.mopress.com The workshop will begin with continental breakfast at 8:30 and will end at 3:30 p.m. There is no cost for the workshop, which includes lunch, but registration is required. PRESIDENT: Gary Sosniecki, The Vandalia Leader Some of the issues to be presented: FIRST VICE PRESIDENT: John • Understanding the Shifting Economics of Medicine Spaar, The Odessan, Odessa • The Impact and Cost of New Treatments SECOND VICE PRESIDENT: Steve • Understanding How the New Medicare Rules Affect Local Consumers Oldfield, Adrian Journal SECRETARY: Sandy Steckly, • The Rising Cost of Drugs: Pharmaceutical Maker vs. Distributor vs. Seller vs. Con- Cass County Democrat-Missourian, sumer Harrisonville The faculty includes Elliot K. Fishman, M.D., FACR, Professor of Radiology and On- TREASURER: Dan Wehmer, cology, Johns Hopkins Hospital, and Director, Diagnostic Imaging and Body CT, Johns Webster County Citizen, Seymour DIRECTORS: Hopkins University School of Medicine; David Webster, Ph.D., pharmaceutical economist Dave Berry, Community Publishers and president of a consulting firm that works with the industry; Lanis Hicks, Ph.D., Direc- of Missouri, Inc., Bolivar tor of the Health Services Management Program, University of Missouri; and Harry Dane Vernon, Eldon Advertiser Moody, Ph.D., Director of Academic Affairs for AARP, Washington, D.C., and author of Wendell Lenhart, Trenton Republican-Times over 100 articles and book chapters on aging. Jack Whitaker, Hannibal Courier-Post Register at facsnet.org or call FACS at (626) 584-0010. David Bradley, Jr., St. Joseph News-Press Vicki Russell, Columbia Daily Tribune $300 bond up for grabs in contest Phil Conger, Bethany Republican-Clipper For the third year, Missouri Press Association is co-sponsoring a Law Day Essay Contest NNA REPRESENTATIVE: Gary for students in grades 4-12. Writers have a chance to win savings bonds ranging from $150 Beissenherz, The Concordian, to $300. Prizes will be awarded in May. Concordia Two- and three-column advertise- ments are posted on the Missouri STAFF Press website, mopress.com, for news- papers to download and use to pro- Doug Crews: Executive Director, mote the contest. firstname.lastname@example.org This year students are asked to re- Mike Sell: Advertising Director, email@example.com flect on what makes a responsible jury Kent M. Ford: Editor, member and how today’s youth can firstname.lastname@example.org prepare themselves for this important Connie Whitney: role in their communities. Newspapers email@example.com may choose to localize the contest and and Jennifer Plourde: firstname.lastname@example.org publish essays in the newspaper before Advertising Sales and Placement sending the students’ writing onto the Karen Philp: email@example.com statewide competition. Receptionist, Bookkeeping Other sponsors of the contest are Lesa Litty: Member Services, Meeting the Missouri Bar Young Lawyers Sec- Planning, firstname.lastname@example.org Sue Heifner: Ad Sales tion and the Missouri National Educa- email@example.com tion Association. Jeff Grimes: Entry forms and other details of the Website Associate, contest are on the Missouri NEA web- firstname.lastname@example.org site: mnea.org/classkids/ lawdayessay.htm. Missouri Press Association Bulletin, Oct. 28, 2004, Page 4 NW Press will meet Jan. 20-21 in St. Joe Northwest Missouri Press Asso- MPA supports reporters’ rights ciation will hold its 2005 convention at the Stoney Creek Inn in St. Jo- Over the past few months an unprecedented number of journalists have been cited for seph. The meeting will be Thurs- contempt in federal court for protecting the identity of their confidential sources or for not day and Friday, Jan. 20-21. releasing information obtained in confidence in the course of their reporting. Actions to The convention will begin Thurs- compel journalists to cooperate in these investigations pose a serious threat to independent day afternoon with a session about journalism and to the newsgathering rights of your generating revenue. Friday’s ses- reporters. sions will be on news- The Reporters Committee for Freedom of the editorial and InDe- sign. Another Press, joined by 41 journalism-related organiza- session will fea- tions, including MPA, initiated a petition with a ture a soldier re- statement in support of these reporters. More than turned from 4,000 journalists have signed the petition. serving in Iraq. To help raise awareness among the public and All session policymakers, the Reporters Committee — with plans are tentative. De- assistance from the Associated Press — has devel- tails will be provided as they be- oped regional advertisements on the petition, come firm. which commends reporters for “standing firm and The awards banquet will close the meeting Friday night. standing up for First Amendment principles.” Prices for the convention will re- If your newspaper is interested in running an main the same as last year. Regis- advertisement in support of these reporters and the tration, which doubles as member- long-standing tradition of protecting confidential ship dues in Northwest Missouri sources during the reporting process, please down- Press Association, is $25. load one of the advertisements that have been tai- That covers all people from a lored to your particular region of the country. newspaper or company. Cost of all A copy of the entire petition (with a list of sig- other meals and activities is $60 natories) is on www.rcfp.org. per person. Stoney Creek Inn is at 1201 N. If you publish these ads, let NAA know the date Woodbine Road, north of the Ra- of publication by e-mailing Anthony Chica at mada Inn, the meeting site for the Anthony.Chica@naa.org. past few years. Rooms cost $70. Call (800) 659-2220 to reserve a room. Newspapers act on suggestions Nearly all newspapers participating in roundtable discussions with readers facilitated by AP to meet Dec. 5-6 the Associated Press Managing Editors association have instituted changes to improve ac- curacy and increase diversity because of the sessions, according to a study released Oct. 13. in Kansas City The APME’s National Credibility Roundtables Project trains and coaches newspapers The annual Missouri-Kansas AP on how to have conversations with members of their communities to increase credibility Publishers and Editors meeting will with readers. About 150 newspapers have had roundtable discussions or have them sched- be held Sunday-Monday, Dec. 5-6, uled because of the project. at the Fairmont Hotel at Country The roundtables project, funded by the Ford Foundation, started three years ago, before Club Plaza in Kansas City. highly publicized incidents of plagiarism and journalistic fraud at The New York Times, Among the highlights will be the USA Today and other news organizations. keynote speaker Sunday night, AP “For too long, newspapers were insular and inbred,” said Stuart Wilk, president of political writer Ron Fournier. He will give a behind-the-scenes look at APME. “Editors were talking to each other, but not talking — or listening — to their the 2004 presidential campaign. readers.” Letters and registration forms The top three topics discussed were diversity and minority issues, special issues of local have been mailed to AP members, concern such as the reporting of certain crimes, and general credibility of the media. along with the annual call for photo More than 73 percent of the respondents said there was a new emphasis on accuracy contest entries. More information and finding additional, diversified sources. Forty-three percent reported changes in poli- will be provided by e-mail and the cies, most on the training of new journalists. More than 37 percent reported that structural AP wire. changes were made in the newspaper, such as more “reader-friendly” items and greater em- phasis on background and basic news. For more information on the survey visit www.apme.com/credibility. Missouri Press Association Bulletin, Oct. 28, 2004, Page 5 Advertising / Marketing Notebook ‘Money back’ a prime offer Give potential subscribers a guarantee Marketing expert Dean Reick, president of Direct Creative of Columbus, Ohio, calls the money-back guarantee the second greatest offer in the world. In DM News magazine he offers these suggestions: • Make your guarantee visible. Give it a prominent place and highlight it in the paper or December make it an insert. opportunities • Include “sell” copy in your guarantee. Tell readers to fill out a form and mail it in to- day. Try the paper for six months. If they don’t like it, they can have their money back. The 1-7 — Cookie Cutter Week longer you give for the guarantee, the more people will never ask for a refund. Make it a 1-7 — Tolerance Week year if you want. 6-20 — Operation Santa Paws • State your guarantee in the 7 — Chanuka Begins at Sundown strongest possible terms. Uncondi- 10-16 — Human Rights Day/Week tionally guaranteed; No-Risk guar- 12 — National Children’s Memorial antee; 100 Percent Satisfaction guar- Day antee. 12 —Poinsettia Day 15 — Bill of Rights Day • Go beyond money-back. Offer 17 — Underdog Day more than their money back. Offer 21 — Humbug Day to hold their check for six months 21 — First Day of Winter before cashing it. Offer to return the 24 — Christmas Eve check if they are not satisfied. 25 — Christmas Day • Make your guarantee look offi- 26-1/1 — Kwanza cial. Use a certificate border, special 31 — News Year’s Eve background and icons, other graph- ics that give it a look of value. Some people read • Give a gift with the guarantee. Tell readers they can keep the gift, even if they are un- satisfied with the paper. mailed advertising • Be specific about return procedures. Tell readers how they can get their money back. Vertis released its Customer Fo- This adds to the believability of your guarantee. cus: Direct Marketing 2005, survey What is Rieck’s number-one greatest offer in the world? The only thing better than at a media luncheon early in Octo- promising to give your customer’s money back is never asking for money in the first place. ber. Here are some of the results of The free trial offer is the greatest offer in the world. the annual survey of 2,000 adults. • 39 percent of adult consumers said they occasionally read direct mail based on their needs and New wrinkle boosts Pigskin Picks available time. Support for the Pigskin Picks football game in the Times-Standard in Eureka, Calif., • 17 percent said they read all (20,000 daily) had waned, so the paper made a change. It got the sponsors into the game the direct mail for services and of picking the NFL winners, too. products they want or need. While advertiser support of Pigskin Picks had grown weak, readers continued to send in • 12 percent said they read di- rect mail only from organizations several hundred entries each week. The paper didn’t want to drop the game. they are familiar with. Now, in addition to a reader winning each week, an advertiser also wins in a separate • 8 percent said they read all di- pool. The advertiser gets his or her photo in the paper and a free 2x4-inch ad that can be rect mail available to them. used at any time. • 24 percent said they never At the end of the season, the advertiser with the highest number of winners selected gets read direct mail. a free full-page ad. • 69 percent said the mail In the readers’ game, gifts certificates worth $25 from the advertisers are used for prizes. piece’s timing and the need for ser- Pigskin Picks runs on Tuesdays, a typically slow ad day for the paper. The winning read- vice make the biggest difference in er of the week has his or he name printed in the ad above the photo of the sponsor winner. the type of mail they open. —DM News Contest rules and the next week’s entry form run along the bottom of the page. The Picks page runs in the main section of the paper to get better response from readers who are not big sports fans. Missouri Press Association Bulletin, Oct. 28, 2004, Page 6 Realtor’s love photo ad service Housing ad workshop The Daily Reflector in Green- ville, N.C., (20,000 daily) has add- ed still-photo online commercials for local real estate agents. The in- ternet ads appear on the paper’s website with soft background music Send people to Columbia for training on HUD rules and a voice-over. Using the wrong word in a classified advertisement for housing could cost your newspa- Take a look at the ads at per thousands of dollars. A couple of Missouri publishers can tell you that first hand. reflector.com, through the real es- You need to know the housing advertising regulations of the Department of Housing tate link. and Urban Development. Every person on your staff should be aware of them. Print ads in the paper and its real estate guide contain A workshop on the HUD Fair Housing Advertising Standards will each home’s multi-list be held 1-4 p.m. Thursday, Nov. 18, at Stoney Creek Inn, in number. Buyers can Columbia. The hotel is on Providence Road about a enter a home’s num- mile south of the university football stadium. ber and go to the pic- The presenter will be Rene Milam, vice president tures for it, or they can and general counsel for the Newspaper Association of look at the directory of America, Vienna, Va. As chief legal officer for NAA, all the house pictures. Milam wrote the Association’s publications on telemar- The Reflector con- keting, fair housing advertising, employment advertis- tracts with Castnet Multimedia in Gates- ing, and direct seller (independent contractors) compli- ville, Texas, to make ance. the e-commercials. Re- This workshop will provide your advertising staff with altors can create their critical information on fair housing advertising laws. It is de- own ads in less than 10 signed to assist newspapers in deciding the acceptability of minutes at much less cost certain residential real estate advertising and in developing than video ads. their own advertising policies and procedures. The Columbia Daily Tri- The workshop will provide: bune recently signed on — An overview of federal law. with CastNet, planning to use it for an apartment direc- — Specific examples of discriminatory language. tory, according to CastNet. — Recommended fair housing policies and practices. Other newspapers are using — Enforcement and penalties. the system to promote events and — Information every ad staff needs to know. for other forms of advertising. Cost of the workshop is $25 per person. To register send all names, newspaper name, —NAA’s Big Ideas email and phone numbers, with a check to: Missouri Press Foundation, 802 Locust St., Columbia, MO 65201. Registration deadline is Nov. 15. A form with workshop and registration information is enclosed with this Bulletin. Yahoo launches local search links Yahoo released its local search More papers charging for ‘happy’ news engine Oct. 3 with a national mar- More newspapers are charging for wedding and engagement announcements, and keting blitz as it battles rival Goo- they’re meeting little resistance for doing so. gle. The two internet search ser- The Journal Star in Peoria, Ill., for instance, publishes basic wedding, anniversary and vices have targeted local search — engagement announcements for free on Sundays, but offers a menu of charges for add-on and local advertising dollars — as an area of major investment. and photos. Yahoo Local combines web People plan weddings, the paper reasons, so it provides an order form with layers of in- search, maps, business listings formation that people can buy. Forms are distributed to bridal shops, florists, and photog- and consumer reviews with local raphers. They’re mailed to people who call the paper. information. Google released a The State Journal-Register in Springfield, Ill., began charging for all wedding announce- similar local search engine, Google ments and anniversary notices last year. In Stockton, Calif., The Record charges nothing for Local, in March. the first 15 lines and applies a per-line fee after that. Use of the local services will be The Record calculates wedding announcements similar to retail space, with three photo driven by heavy promotion and sizes available. Wedding announcements appear in the Sunday paper, anniversaries on prominent placement on the Yahoo and Google home pages. Monday and engagements on Tuesday. It groups announcements together on a page titled “Celebrate Life’s Special Occasions.” —Presstime Missouri Press Association Bulletin, Oct. 28, 2004, Page 7 Marketplace esteemed Harris chain of Kansas dailies. Excellent resources and content. Understand the Kansas City benefits include insurance, 401(k), ESOP and market and look for opportunities in the immediate Ads on this page are free to more. Resume and clips: Tom Wilmoth, The bordering areas to Miami County in each direction. members of Missouri Press As- Chanute Tribune, PO Box 559, Chanute KS 66720 Work with other NPG Newspapers to establish a sociation. Cost to non-members or email@example.com. 10-13 best practice approach to the overall operation. Previous Publisher or General management is 25¢ per word. Please email experience is a plus, but other management REPORTER: The Missourian-News needs a your ads to firstname.lastname@example.org. general assignment news reporter. Experience is experience will be considered. NPG Newspapers, preferred, but willing to train a rookie or recent Inc., is a division of News-Press and Gazette graduate with the right stuff. A rural weekly 50 miles Company, a growing company which has holdings from downtown Cape Girardeau, Mo., and in Newspapers, Cable, and Broadcast television Blytheville, Ark. Competitive pay and great benefits stations. Excellent benefits including 401(k), health, that include medical and 401k plan. Knowledge of dental, vision, disability insurances, vacation and HELP WANTED digital photography, Adobe PageMaker, and holiday. Send resume to: Lee Sawyer, NPG Macintosh computers helpful. Cover county Newspapers, Inc. , P. O. Box 29, St. Joseph, MO government, area school boards and local sports. 64502, or e-mail: email@example.com. EOE 9-16 PHOTOGRAPHER: The Kearney Courier, located Cover letters and resumes and clips should be sent in the Kansas City, Mo., area, seeks a full-time to: Scott Seal, Missourian-News, P.O. Box 456, ROLL TENDER: Springfield, MO commercial photographer to join our award-winning staff. The Portageville, MO 63873, or email to sseal@ printer is seeking an experienced Roll Tender, for ideal candidate will be a journalist who enjoys semissourian.com. 9-22 GOSS Magnum Press with Enkel Splicers. generating story ideas and who is creative and self- Competitive pay, excellent benefits, in a clean work motivated. Photos are given good play in this paper MANAGING EDITOR: The Kirksville Daily Express, environment. Send description of work experience and we encourage photo-driven projects. The right a small, award-winning daily newspaper in to Roll Tender Position, Attn: Human Resources, applicant will be proficient with Photoshop on a Mac northeast Missouri, is now accepting applications PO Box 330, Bolivar, MO 65613, Email platform and will contribute to creating the finished for managing editor. We’re looking for a hard- firstname.lastname@example.org or Fax to 417-326-8701. EOE. product. As part of the NPG newspaper group, The charging, enterprising news hound who can write, 9-27 Courier offers competitive salaries, excellent design pages, generate story ideas, manage benefits and the opportunity to advance. We prefer personnel and scoop the competition. ADVERTISING SALES POSITION: Are you candidates with at least community college or Responsibilities include: Writing news stories and integrity-oriented, hard-working and serious about business college coursework; a bachelor’s degree in English, communications, journalism or a related features; editing copy for style and accuracy; product knowledge and serving your customers? If field would be a plus. A valid driver’s license and a research; laying out pages; assigning stories; you are all of that and detail-oriented, creative, safe driving record are required. Employment is overseeing sports department. Applicants must trustworthy and a consistent achiever, Send contingent on passage of a drug screening. excel under pressure and possess a strong interest Resume to email@example.com or Fax to 417-326- Resumes with portfolio need to be sent to the in civic journalism. In just the last two months the 8701. EOE. 9-27 attention of: Kathy Whipple, Publisher, The Kearney paper has expanded its sports department and Courier, P.O. Box 140, Kearney, MO 64060 or e- grabbed four awards, including two first-place NEWS EDITOR: for the Washington Evening mail: kwhipple@ kearneycourier.com. EOE. 10-20 honors, at the Missouri Better Newspaper Contest, Journal. Five day, M-F, afternoon daily. Supervise and we need someone to lead a paper that is on a four person department. Start at once. Resume CIRCULATION DIRECTOR: The Garden City the rise. Send resumes and clips to Derek to: Publisher, 111 North Marion Ave., Washington, Telegram, a six-day regional newspaper in Spellman, Kirksville Daily Express, P.O. Box 809, Iowa. 52353 or E-mail: firstname.lastname@example.org. Feel southwest Kansas, is seeking a Circulation Director. Kirksville, MO 63501; or e-mail materials to free to call 319-653-2191 ask for the Publisher. 9- Responsibilities include overseeing district email@example.com. Questions? Call (660) 665- 21 managers and carriers, budgeting and sales efforts. 2808. 10-8 The director is responsible for growth and SPORTS EDITOR: The Lebanon Daily Record is development of new markets of distribution for our seeking a sports editor. We are consistently honored PHOTOGRAPHER: The Fulton Sun is seeking a 9,300 circulation daily, weekly 14,000 circulation creative, reliable individual to join our staff as a as one of the best small-daily newspapers in TMC product and weekly 3,000 circulation Spanish photographer. The qualified candidate must have Missouri, and this could be the chance you’ve been publication. The ideal candidate will possess a strong commitment to customer service and knowledge of Adobe Photoshop, digital photo- looking for. We offer the chance to cover high-school employee development, excellent communication graphy and digital photo correction. We offer a sports including three local schools, fishing and skills, and a strong competitive background. competitive salary and benefits package, along with hiking at nearby Bennett Spring State Park (the Compensation includes salary and bonus plan, and a flexible work schedule. Please submit a resume state’s top-drawing state park), and the excitement excellent benefits package. Please send or email and photo samples to: The Fulton Sun P.O. Box of covering two local auto racing venues. You’ll be resume, cover letter and salary requirements to: 550 Fulton, MO 65251 or Email: news@fultonsun given the freedom to decide what is important. Dena Sattler, Editor-publisher, The Garden City .com 10-7 Sound like a good opportunity? Send your resume Telegram, P.O. Box 958, Garden City, KS 67846, to Editor, P.O. Box 192, Lebanon, Mo., 65536. 9- firstname.lastname@example.org. 10-19 PUBLISHER: With planned acquisition on October 21 1, 2004, The Miami County Publisher will be GENERAL ASSIGNMENT REPORTER: The responsible for the overall management of NPG ADVERTISING DIRECTOR: The Daily Journal, a Fulton Sun newspaper is currently seeking a Newspaper’s three publications; The Miami County daily newspaper located in Park Hills, Missouri with General Assignment Reporter. A qualified applicant Republic, The Louisburg Herald and The a circulation of 8,500, is looking for an Advertising must hold a degree in journalism, be aggressive, Osawatomie Graphic. Candidate must be willing Director. The Daily Journal provides home delivery able to work independently and on a deadline. We to locate to one of the three Miami County and local news coverage in several communities offer a competitive salary and benefits package, communities. The position has profit responsibility spanning five counties. We’re looking for a person along with a flexible work schedule. Please submit for all publications. This position will be responsible who loves building customer relationships, resume and clips to: The Fulton Sun, P.O. Box 550, to maintain and expand a relevant and unique news developing new sales and marketing ideas and Fulton, MO 65251 or e-mail: email@example.com. product for all markets. The news products will need working with an excellent team of creative, resuls- 10-13 to be intensely local in their focus. We are looking oriented sales representatives in a highly to integrate and grow our sales presence to competitive market. This position oversees retail REPORTER: Immediate opening for general maximize our revenues for all publications. It will advertising sales representatives, classified inside assignment reporter in Southeast Kansas at award- be important to utilize NPG resources to help sales representatives, and advertising admin- winning small daily. Be involved in all facets of the analyze opportunities and create efficiencies. Help istrative staff. This is the top advertising sales paper, including shooting photographs and assess capital needs for overall operation. Develop position in our company and reports directly to the pagination. Also, plenty of room to grow in the systems to enable all publications to share in publisher. Qualifications for this position include a Missouri Press Association Bulletin, Oct. 28, 2004, Page 8 B.A. in marketing or comparable experience, five resources such as market research information and and a drug-free workplace. Very competitive salary/ years sales experience, supervisory experience, have excellent presentation skills. We provide a bonus package plus excellent benefits make this budgeting experience and computer skills. The competitive compensation package, an excellent an opportunity to get with a winning organization. Daily Journal is a Pulitzer owned newspaper - a benefits package, as well as promotional Interested candidates should send cover letter and respected name in the newspaper industry. We offer opportunities locally and within the corporate resume to: Glen Porter, Advertising Director, The a highly competitive salary and excellent benefits organization. Qualified applicants should send Gadsden Times, 401 Locust Street, Gadsden, including health insurance, life insurace, 401K, profit resume/cover letter to: Springfield News-Leader, Alabama 35901. Email at glen.porter@ sharing, employee stock purchase plans and more. Human Resources Department, 651 N. Boonville, gadsdentimestoday.com or fax to 256-549-2013. If you are interested in joining our innovative team Springfield, MO 65806 or nbass@springfi No phone calls please. 8-24 of media professionals please send a cover letter .gannett.com Equal Opportunity Employer. 8-27 and resume outlining your qualifications to: The LOOKING FOR A GREAT opportunity to Daily Journal; Attn: Publisher; P.O. Box A; Park Hills, REPORTER : Growing newspaper company with demonstrate your sales ability in a warm southern MO 63601 EOE 9-13 on-site owners needs an aggressive, self-starting climate? The Gadsden Times (AL) has an reporter to cover hard news for its two weeklies. immediate opening for a sales professional. Our PUBLISHER: Kansas City Sun Publications is Above-average salary, perks and work environment next outside salesperson will be a team player, have conducting a search for an experienced Publisher. are waiting for an above-average applicant. Send excellent sales skills, computer skills including use The position is responsible for the total operation clips, resume to Peggy Bess, managing editor, of Microsoft Office and Lotus Notes, familiarity with of 12 award-winning weekly newspapers and Leader Publications, P. O. Box 159, Festus, 63028. the Internet, a positive attitude, excellent multi- commercial printing headquartered in Overland 8-24 tasking skills, and an ability to work within deadlines. Park, Kan. This outstanding group of suburban We offer pleasant working conditions, a family- newspapers is looking for a proven leader who is ADVERTISING ACCOUNT EXECUTIVE: Be a part oriented company, competitive pay, excellent ready to lead by example a dedicated group of of the largest media sales team in Southern benefits and opportunities for advancement within department heads and professional staff. Missouri! Minimum of one year sales experience; The New York Times Newspaper Group. High Candidates should have a minimum five years of media sales background is a plus. Highly school diploma or equivalent required with at least experience as a publisher who has had total competitive salary plus commission and mileage one year successful sales experience. Must responsibility for the bottom line and all related allowance. Paid vacation in the first year, sick leave, possess good oral and written skills, have own departments with an established record of revenue retirement plan, 401k, medical, dental, and vision transportation, auto insurance and a good driving success. Experience in the suburban newspaper coverage. Advancement opportunities are available record. The Gadsden Times is an equal opportunity industry in a group setting is preferred with heavy locally and within the national corporate employer and a drug-free workplace. Interested emphasis of sales experience. Letters of interest organization. Apply in person or send resume to: candidates should send cover letter and resume should be sent to: Gene Carr, CEO of American The News-Leader, Human Resources, Account to: Glen Porter, Advertising Director, The Gadsden Community Newspapers, 10917 Valley RD, Eden Executive, 651 Boonville, Springfield, MO 65806, Times, 401 Locust Street, Gadsden, Alabama Prairie, MN 55344. No telephone calls please. 8- FAX: 417-836-1230. Equal Opportunity Employer. 35901. Email at glen.porter@gadsdentimes 31 We recognize and appreciate the benefits of today.com or fax to 256-549-2013. No phone calls diversity in the workplace. People who share this please. 8-24 THE SOUTHWEST Times Record and The belief or reflect a diverse background are Morning News universal desk, located in Fort Smith, encouraged to apply. 8-27 BINDERY SHIFT SUPERVISORS: Are you a Ark., has an opening for a page designer who is a dependable team player looking for a good salary good copy editor and wants to be a leader. THREE EXPERIENCED sales rep needed for a growing and excellent benefits package? Tribune Publishing TO FIVE YEARS DAILY NEWSPAPER five-day daily newspaper. The Great Bend Tribune Co., a Columbia, Missouri-based printer has an EXPERIENCE PREFERRED. Looking for a leader is progressive and family oriented. We have taken opening for 2nd and 3rd shift supervisors. Duties and someone willing and able to work any and all the KPA advertising sweepstakes award for our size will include ensuring the mechanical operation of weekend nights. The ideal candidate should be of newspaper the last two years. We need a labelers, sticher-trimmers, and inserters, as well as adept at layout, packaging and editing and should dedicated person who is not afraid to make sales supervising motivating and training employees have strong headline and copy editing skills and a calls and try new things. Standard benefits plus while maintaining quality, safety, and production good command of English and Associated Press some. This position is available immediately. Send standards. Minimum three years of newspaper, style. Quark skills are a must. Competitive pay and resume to Judy Murphy, Publisher, P.O. Box 228, post-press, and supervisory experience, decision- benefits. FAMILIARITY WITH SOUTHWEST Great Bend, KS. 67530, by email jmurphy@ making and problem solving skills, good attention HELPFUL. Please send cover letter, resume and gbtribune.com or by fax 620-792-6410. 8-25 to detail and the desire and ability to work well under work samples to Human Resources, P.O. Box 1359, the pressure of deadlines. We are a growing Fort Smith, AR, 72901, or e-mail to Universal Desk AD MANAGER: Needed for semi-weekly paper newspaper (Columbia Daily Tribune) and Editor, firstname.lastname@example.org. 8-24 with shopper near Louisville on I-64. a member of commercial printer. Benefits include vacation, sick Landmark Community Newspapers, The Sentinel- leave, holiday pay, health and dental insurance, and PUBLICITY SUPERVISOR: Experienced journalist News has paid circulation of 9,000, shopper 20,000. 401(k) retirement plan. Apply to Columbia Daily or public relations writer sought for growing air Six sales reps with lots of special sections, plus a Tribune, Attn: Personnel, 101 N. 4th Street, ambulance company based in West Plains, MO. Spanish language newspaper. Contact Jim Edelen, Columbia MO 65201 or email srinehart@ College degree in journalism, public relations or publisher, PO Box 399, Shelbyville, KY 40066, tribmail.com or call (800) 333-6799 ext. 1543 EOE/ related field and at least 5 years experience in jedelen@sentinelnews .com by Sept. 1. 8/20 Drugfree Workplace. 8/19 journalism or media relations required. Job details available at www.lifeteam.net. 9-13 THE GADSDEN TIMES (AL) has an immediate opening for an experienced ad professional to lead JOB WANTED RETAIL ADVERTISING MANAGER: The a retail ad staff of seven. Our next Retail Sales Springfield News-Leader, a Gannett newspaper, is Manager will direct, guide and coordinate all retail PHOTOGRPAHER: position wanted within 5 hours seeking a sales-focused individual to manage advertising activities to achieve established goals, of Southeast Missouri. Experienced in news, sports sales. College degree in Marketing, Business or provide management contact with retail accounts, and feature photos. Kyle Carter, 601-880-1551 or related field, or equivalent years of experience. monitor individual sales development of retail sales email@example.com. Willing to relocate. 9-27 Three years of classified and/or retail sales staff, plan, forecast and implement sales strategies. experience required. Must be able to manage and Must be a “hands on” manager with strong motivate staff and execute objectives successfully. leadership and entrepreneurial skills. College Must have excellent verbal and written degree or equivalent experience, 3 to 5 years sales communications skills and be able to negotiate and/or management experience essential. The effectively. Must also be able to apply appropriate Gadsden Times is an equal opportunity employer Missouri Press Foundation Is your classified ad staff unintentionally asks YOU! putting your newspaper in jeopardy? Do you and your ad staff know the rules regarding residential real estate ads? Send a representative to the Missouri Press Foundation workshop on Federal Housing and Urban Development (HUD) Fair Housing Advertising Laws. Thursday, November 18, 2004 1:00 to 4:00 p.m. The Stoney Creek Inn, 2601 S. Providence Road, Columbia, MO You re invited to this three-hour Fair Housing Ad Laws Workshop presented by Rene Milam, Vice President and General Counsel for the Newspaper Association of America in Vienna, VA. This workshop provides advertising staff with critical information on fair housing advertising laws. The interactive workshop, though conducted by an attorney, does not provide specific legal advice, but provides information on the federal legal requirements governing advertising content. It is designed to assist newspapers in deciding the acceptability of certain residential real estate advertising and in developing their own advertising policies and procedures. Included in the Workshop: 1. Overview of Federal Law 2. Specific Examples of Discriminatory Language 3. Recommended Fair Housing Policies and Practices 4. Enforcement and Penalties 5. Information every Ad Staff Needs to Know, Plus More Don t miss hearing from an expert: Rene Milam. As the chief legal officer for NAA, its subsidiaries and affiliate entities, Milam directs NAA s legal activities, including corporate and anti-trust compliance, and amicus (or friend of the court) filings. In addition, she is responsible for advancing the interests of newspapers in a variety of areas, including First Amendment freedoms, advertising/commercial speech, intellectual property, independent contractor, and labor relations. She wrote the Association s publications on telemarketing, fair housing advertising, employment advertising, and direct seller (independent contractors) compliance. I would like to participate in the HUD Workshop on November 18. Cost for this workshop is $25/per person. Name(s): Newspaper: Email: Phone: Please return this registration form, along with a check for $25/per person, to: Missouri Press Foundation, 802 Locust Street, Columbia, MO 65201 Registration Deadline: November 15, 2004 Missouri Press Association Bulletin, Oct. 28, 2004 Help sought from newspapers Obituaries of organ donors would carry program’s icon (Tulsa) - The sue. Global Organiza- GOOD is tion for Organ Do- currently nation (GOOD) working with believes the obitu- the Tulsa ary page of your World, The newspaper can be a Oklahoman major tool toward and Memphis the increase of or- Commercial gan and tissue do- Appeal. Shelly nation in the Unit- has been in ed States. GOOD’s contact with goal is to consis- other newspa- tently educate the pers through- public about the out the nation benefits of organ to encourage and tissue donation them to save and transplanta- lives by join- tion. ing the GOOD has GOOD cam- launched a cam- paign. paign combining There are the strategic partnership donor or recipient, it currently more than 86,000 Ameri- of funeral homes, news- will also draw much cans waiting for organ transplants papers and local organ needed attention to the and thousands more are in need of procurement organizations wonderfully generous de- life-enhancing tissue. Nearly 6,000 (OPO). The campaign, called cision many individuals and died last year waiting for an organ “Circle of Life,” has two parts. families make which allows donation transplant. 1. It involves the use of a symbol, to occur and life to continue.” For information contact Shelly also called the “Circle of Life,” 2. The newspapers are also asked Brady Koontz at (918) 605-1994, placed next to each name of an or- to donate space to run a small ad. global-good.org. gan or tissue donor or recipient that The ad includes a photo of a donor The GOOD ads, like the one on appears in the obituary section of the or recipient with a paragraph telling this page, can be downloaded from a newspaper. “The symbol,” says Shel- something about the person and his link on the website of the Newspa- ly Brady Koontz, founder of or her life, putting a face on the is- per Association of America, naa.org. GOOD, “will not only honor the ✓ Use your MPA website — mopress.com — to link to other newspapers around the country and to get great information, tips and training from newspaper organizations of all kinds. Following are observations and comments submitted on behalf of the Missouri Press Association. TO: Missouri Department of Revenue FROM: Lawrence H. Weltman on behalf of Missouri Press Association DATE: October 26, 2004 RE: Proposed Missouri sales tax regulation£ 12 CSR 10-110.400 On October 7, 2004, the Missouri Department of Revenue circulated a proposed regulation£ 12 CSR 10-110.400, concerning Missouri sales and use taxation of newspapers and other publications. Comments were requested to be made by November 5, 2004. Following are observations and comments submitted on behalf of the Missouri Press Association. The numbers below correspond to the numbered and lettered paragraphs of the proposed regulation. 12 CSR 10-110.400 (2)(A) and (B) The definition of “Equipment” in this proposal is identical to the definition of “Machinery and Equipment” found in regulation£12 CSR 10-110.010. Accordingly, the definition of “Machinery” in (2)(B) of the proposed regulation is not consistent. The last sentence of the definition of “Machinery” states that a replacement part is not included in the definition of machinery. The definition should observe, for purposes of clarity and understanding, that replacement parts are exempt from sales tax under section 144.030.2(8), as does the last sentence of subsection 2(D) with respect to items that do not qualify as parts, but are exempt material and supplies. (2)(C) The statute exempts certain items used in producing “newspapers published for dissemination of news to the general public.” The definition in the proposed regulation is more restrictive than the statute in that it requires that news be for “distribution to the entire populace.” Is it intended that news publications of entities that are distributed or sold to a select group will not qualify for the exemption? 3(A) A publisher who makes a retail sale or bears the risk of loss for non-collection is responsible for collecting and remitting the tax. The word “or” replaces the word “and” that appears in the present rule. 3(B) This statement appears to be overly broad. It does not make reference to the constitutional nexus required of the Seller per Quill v. North Dakota, 504 U.S. 298, 112 S. Ct. 1904, 1191 Ed. 2d 91 (S.Ct 1992). If the Seller has no physical contact in Missouri, no sales or use tax is payable by the Seller. 3(D) This proposed subsection is different from the existing regulation in that the proposed regulation requires that a sales tax on vending machine sales be charged on 135% of the average price at which the publisher sells the publication to the vendor. The existing rule caps the amount on which sales tax is imposed at the lesser of 135% of the average wholesale price or 100% of the retail sales price. The rule, as drafted, will cause some newspapers who have a small mark-up to pay a tax on more than the retail sales price. The rule should be clarified to avoid such a result.. 3(E) This subsection deals with sales tax on delivery charges, and makes a distinction between charges for which the purchaser is “required” to pay and those for which the purchaser is “not required” to pay. This is the general rule on sales in Missouri and makes sense in the context of, for example, sales of appliances when the customer can elect to use of the seller’s delivery service or pick up the appliance himself. The practical application of this proposal to newspapers is not clear. Does this mean that if the publisher offers to allow the customer to pick up the newspaper from the distribution point and the customer refuses no sales tax need be charged on the delivery if the delivery charge is separately stated? 3(F) This proposed subsection is different from the existing regulation in that the existing regulation requires that the statement appear in the newspaper’s masthead. Now it may appear anywhere in the publication. 4(A) and(B) Each of these examples apparently assume that the customer was required to pay for delivery as set out in 3(E). If so, this should be made clear. 4(C) As with 3(B) above, the example does not mention constitutional nexus requirements. Nor does it mention the customer’s choice regarding paying for delivery. This example provides too broad a conclusion. 4(E) This subsection uses the phrase “newspaper of general circulation.” This phrase is not used elsewhere in the proposed regulation and should be modified to refer to “newspaper,” the defined term. 4(F) This example does not discuss the difference between purchase of a service (the printing) and the purchase of a product for sale (the newspaper). 4(H) This example appears to assume that the publisher’s machinery and equipment is used for no other purpose than producing the free ad circular. If the machinery and equipment is used for other purposes, such as to print a newspaper that is sold to the public, the conclusion would be different. This should be clarified. FROM THE MISSOURI DEPARTMENT OF REVENUE Dear Sir: Over the course of the last 4 years the Missouri Department of Revenue has undertaken a complete revision of the departmeHere is the correspondence and proposed regulation from the Department of Revenue: Dear Sir: Over the course of the last 4 years the Missouri Department of Revenue has undertaken a complete revision of the department’s sales and use tax rules. As a part of this process, the department has changed the way it seeks input on draft rules. Previously, a rule was drafted and published in the Missouri Register for comment. This was a very formal, time-consuming and restrictive way to seek feedback. The department now utilizes an email listserve for draft rules, subscribers of which receive rule drafts and are allowed a chance to comment on them before they are formally published. Draft rules are still published in the Missouri Register for formal comment, as required by state law. However, it is hoped that by utilizing the listserve process the department will have already received constructive input and if necessary changed the draft rule, thereby streamlining the entire rule making process. To date, the listserve has been very well received as subscribers have indicated they appreciate the chance to comment on draft rules without going through a formal process. In that vein, please find attached a draft sales tax rule concerning newspapers and other publications that was recently released to the listserve. This draft rule also includes an accompanying fiscal note and small business impact statement as required by law. I’m unaware if your organization currently subscribes to the sales tax draft rule listserve but because portions of this draft rule affect the newspaper industry, I wanted to send it to your organization for your and your members’ review. If your organization is not currently a subscriber to the listserve but wish to do so, please click on the below link & scroll down to the ‘Subscribe to salestaxregs’ bullet. http://www.dor.mo.gov/tax/pros/listserv.htm We appreciate the Missouri Press Association’s assistance in the rule drafting process and please direct any comments on the rule or accompanying statements to Jay.Welch@dor.mo.gov by November 5, 2004. Please do not hesitate to contact me at the below telephone number or email address if you have any questions. Thank you. Jack Wright Taxpayer Education Group Missouri Department of Revenue 573- 522-8602 Jack.Wright@dor.mo.gov 12 CSR 10-110.400 Newspapers and Other Publications PURPOSE: This rule explains the application of sales and use tax law to the publication and sale of newspapers and other publications. Additionally, Section 144.030.2(8), RSMo, exempts from taxation newsprint, ink, computers, photosensitive paper and film, toner, printing plates and other machinery, equipment, replacement parts and supplies used in producing newspapers published for dissemination of news to the general public. This rule explains what elements must be met in order to qualify for this exemption. The sale of publications that are not in tangible form is not subject to tax and is not addressed in this rule. (1) In general, newspapers, magazines, newsletters, periodicals, trade journals, books and other publications are tangible personal property and their sale is subject to tax to the same extent as any other personal property. Sellers of printed materials are subject to all rules applicable to other sellers of tangible personal property, except as otherwise specifically provided in this rule. Machinery, equipment, replacement parts, and supplies used to produce newspapers for dissemination of news to the general public are exempt from tax. Publishers of other printed materials are not included within the same exemption as newspapers that disseminate news to the general public but may qualify for exemptions applicable to manufacturers to the same extent as any other manufacturer. (2) Definition of Terms. (A) Equipment—Devices that have a degree of permanence to the business, contribute to multiple processing cycles over time and generally constitute fixed assets, other than land and buildings, that are capitalized and depreciated for purposes of business and accounting practices. (B) Machinery-Combinations of parts that work together as a functioning unit, even if they are subordinate elements of more complex machinery. Machinery may be simple or complex, but does not include the replacement of an individual part, even if that part becomes an element of a functioning machine. (C) Newspapers published for the dissemination of news to the general public —Publications that are published at stated short intervals, usually daily or weekly, and contain news of current events for distribution to the entire populace; that do not, when successive issues are put together, constitute a book; and that are generally in sheet form. (D) Parts—Articles of tangible personal property that are components of machinery or equipment, which can be separated from the machinery or equipment and replaced. Like machinery and equipment, parts must have a degree of permanence and durability. Items that are consumed in a single processing and benefit only one production cycle are materials and supplies, not parts. Items such as: nuts, bolts, hoses, hose clamps, chains, belts, gears, drill bits, grinding heads, blades, and bearings, would ordinarily be considered parts. Substances such as fuels and coolants that are added to machinery and equipment for operation are not parts. Substances such as lubricants, paint and adhesives that adhere to the surface of machinery and equipment but are not distinct articles of tangible personal property, are not parts; these items would be considered materials or supplies within the meaning of the exemptions. (E) Producing—For purposes of this rule only, the process of creating a newspaper. (F) Publisher—A person who prepares and issues a publication for public distribution. (G) Publication—Any written material, such as newspapers, magazines, newsletters, periodicals, trade journals, and books, offered for sale or distribution. (H) Supplies- For purposes of this rule only, tangible personal property consumed in the production of a newspaper. The term supplies does not include fuel. (3) Basic Application of Exemption. (A) If the retail purchaser buys a publication directly from the publisher or the publisher bears the risk of loss for noncollection, the publisher is the seller and must collect and remit the tax. If the retail purchaser buys the publication from someone other than the publisher and that person bears the risk of loss for noncollection, then that person is the seller and must collect and remit the tax. (B) If the purchaser receives the publication in Missouri, the seller must collect and remit sales tax, unless the order for the publication is approved outside Missouri and delivered to the purchaser from outside Missouri by common or contract carrier, in which case the seller must collect and remit use tax. (C) The sale of a publication subject to state sales tax is subject to the local sales tax at the rate in effect at the seller’s place of business in Missouri. A sale of a publication subject to state use tax is subject to the local use tax in effect where the publication is first delivered in Missouri. (D) The sale of a publication through a vending machine is subject to tax based on one hundred thirty-five percent of the average price at which the publisher sells the publication to vendors. The sale of a publication through a vending machine is subject to local sales tax at the rate in effect where the vending machine is located. (E) If the purchaser is required to pay for delivery, handling, postage costs or similar service charges as part of the sale price of the publication, the entire sale price is subject to tax. If the purchaser is not required to pay the service charge as part of the sale price of the publication, the amount paid for the service is not subject to tax if the charge for such service is separately stated. If the charge for the service is not separately stated, the entire sale price is subject to tax. (F) A publisher may set the individual copy price to a round amount including tax, provided that the publication states somewhere that the amount of the price includes tax. Any other seller must collect and remit tax on the sale price of the publication. (G) A publisher may purchase an insert to its publication exempt from tax as an ingredient or component part. See 12 CSR 10- 110.200. (4) Examples. (A) An individual in Missouri subscribes to the local newspaper by contracting with the publisher. The publisher contracts with a third party to deliver the newspaper and collect the entire cost of the newspaper, including delivery. The publisher bears the risk that the individual will not pay for the subscription. The publisher is the seller and must collect and remit sales tax, including local sales tax at the rate in effect at the publisher’s place of business. Tax is imposed on the entire sale price, including delivery charges. The publisher may set the price at a round amount, including tax, as long as the publication states somewhere that the price includes tax. (B) An individual in Missouri subscribes to an out-of-state newspaper by contracting with a Missouri carrier. The carrier bears the risk that the individual will not pay for the subscription. The carrier is the seller and must collect and remit sales tax, including local sales tax at the rate in effect at the carrier’s place of business. Tax is imposed on the entire sale price, including delivery charges. (C) An individual in Missouri subscribes to an out-of-state newspaper by contracting with the out-of-state publisher. The publisher delivers the newspaper by mail. The publisher does not have a place of business in Missouri. The publisher is the seller and must collect and remit use tax, including local use tax at the rate in effect where the newspaper is delivered. Tax is imposed on the entire sale price, including postage and handling charges. (D) A retailer sells local and national publications. The retailer is the seller of the publications and must collect and remit sales tax, including local sales tax at the rate in effect at the retailer’s place of business. The retailer may claim a resale exemption when purchasing the publications from the publishers. (E) A publisher prints a daily newspaper of general circulation and occasionally prints extra copies for free distribution to nonsubscribers. The publisher should not remit tax on the copies distributed for free and the supplies used to produce the newspaper are exempt. (F) Publisher A prints and sells a newspaper to publisher B. Publisher B distributes the newspaper for free. Publisher A should collect and remit tax on its sales to publisher B. (G) Same facts as (F), except publisher B sells the newspaper. Publisher B must collect and remit tax on its sale of the newspaper, but may issue a resale exemption certificate and purchase the newspaper from publisher A exempt from tax. (H) A publisher produces an advertising circular that it distributes for free. The publisher should pay tax on the machinery, equipment and supplies used to produce the circular. (I) Same facts as (H), except the publisher sells the circular. The publisher must collect and remit tax on its sales of the circular. The machinery and equipment used to produce, and the ingredients or component parts incorporated in, the circular are exempt from tax when purchased because the publisher is manufacturing a product sold at retail. Hearst Corp. v. Director of Revenue, 779 S.W.2d 557 (Mo. banc 1990). Newspapers are tangible personal property subject to sales tax. Daily Record Co. v. Ray James, 629 S.W.2d 348 (Mo. banc 1982). Newspaper inserts are component parts of the newspaper and exempt from tax on the purchase. In James v Mars Enders, Inc., 629 S.W.2d 331 (Mo. banc 1982), the Supreme Court extended the holding in Daily Record to supplements printed by a third party printer and delivered to a newspaper publisher for distribution with the newspaper. ************************************************************************************* Small Business Impact Statement Proposed Rule 12 CSR 10-110.400 1. Rule impacts all small businesses selling newspapers and other publications. The rule does not impose any new requirements on small businesses and is a consolidation of already published rules. 2. Any retail establishment selling newspapers and other publications under this rule will be required to prepare and file a sales tax return for each reporting period. 3. The retail establishment will be required to collect the appropriate amount of tax on its sale of newspapers and other publications, maintain records of those transactions, report sales on an annual, quarterly or monthly basis and remit the tax at the time of reporting. 4. There are no monetary costs above and beyond printing and distributing returns and processing those returns as filed by businesses as documented in the public cost fiscal note. There are no monetary benefits to the Department of Revenue from this rule. There are no monetary costs or benefits to other state agencies from this rule. 5. The department has attempted to make complying with the statutory requirements as simple as possible in this rule. The department is exploring electronic filing options to reduce the costs of complying with statutory sales tax filing requirements and will implement them when feasible. 6. The rule has been distributed on a list serve that is accessible to small business advocates and by mail to trade associations for the newspaper industry. Also, the rule does not impose any new requirements on small businesses but merely consolidates already published rules. 7. Not applicable.