TN 22 (04-01)
RS 01901.500 Distribution, Delivery and Vending of Newspapers and Magazines
Section 210(a)(14) of the Social Security Act;
Regulation No.4, Sec. 404.1030
A. POLICY -- EFFECTIVE 1996 AND LATER
Under the Small Business Jobs Protection Act of 1996, all individuals engaged in the business of distributing newspapers and/or shopping news are considered direct sellers.
Therefore, beginning 1/1/96, earnings received by these individuals are self-employment income.
B. POLICY -- PRIOR TO 1996
All services performed by news vendors in the retail sales of newspapers or magazines to consumers are excepted from coverage when the items are sold at a fixed price and compensation is based on the excess of such price over the cost for the product.
Services in delivery and distribution of newspapers and shopping news (including home delivery) are excluded from coverage when performed by a person under age 18.
News vendors age 18 and older are considered self-employed.
For instructions on the treatment of these earnings, see RS 01802.232.