SB370 Alabama 2017 Session

Summary

Primary Sponsor

Mark Slade Blackwell

Republican

Session

Regular Session 2017

Title

Telemarketing, exemption for newspapers and magazines, further provided for, Sec. 8-19A-4 am'd.

Summary

SB370 clarifies and expands Alabama's telemarketing exemption for newspapers and magazines, including gift packages with memberships and IRS-approved magazine deferrals.

What This Bill Does

The bill amends the Alabama Telemarketing Act to make clear who is exempt when selling newspapers, periodicals, or magazines. It says that adding a gift package or offering a magazine as part of a membership does not remove the exemption. It also adds that a magazine solicitation is exempt if the magazine is approved for income accrual under the Internal Revenue Code, or if the publisher has an IRS Section 455 deferral election with IRS acceptance.

Who It Affects

• Publishers or sellers primarily soliciting the sale of newspapers, periodicals, or magazines; their telemarketing activities remain exempt even when gift packages or memberships are involved.
• Magazine publishers or related entities that have an IRS Section 455 deferral election and have received IRS acceptance; these would be treated as exempt when soliciting magazine sales.

Key Provisions

• Inclusion of a gift package or the offering of a magazine as part of a membership shall not preclude the solicitation from being considered primarily soliciting the sale of a newspaper, periodical, or magazine.
• A solicitation on behalf of a magazine is exempt if the magazine is approved for income accrual under the Internal Revenue Code.
• If a company makes an IRS Section 455 election for deferring income on magazine sales and receives IRS acceptance, it shall be considered to be primarily soliciting the sale of a magazine and exempt from this chapter when soliciting the magazine.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Telemarketing