(a) As used in this section, "free distribution newspaper" means any community newspaper, shopping paper, shoppers' consumer paper, pennysaver, shopping guide, town crier, dollar stretcher, or other similar publication which:

1. (1) is distributed to the public on a community-wide basis, free of charge;
2. (2) is published at stated intervals of at least once a month;
3. (3) has continuity as to title and general nature of content from issue to issue;
4. (4) does not constitute a book, either singly or when successive issues are put together;
5. (5) contains advertisements from numerous unrelated advertisers in each issue;
6. (6) contains news of general or community interest, community notices, or editorial commentary by different authors, in each issue; and
7. (7) is not owned by, or under the control of, the owners or lessees of a shopping center, a merchant's association, or a business that sells property or services (other than advertising) whose advertisements for their sales of property or services constitute the predominant advertising in the publication.

(d) Transactions involving a sale of a free distribution newspaper, or of printing services performed in publishing a free distribution newspaper, are exempt from the state gross retail tax if the purchaser is the publisher of the free distribution newspaper.

As added by Acts 1981, P.L.80, SEC.2.