Under Article 8.1(9) of the Business Tax Act, registered publishers’ sales of (printed) magazines are exempt from business taxes. According to the Government Information Office, (printed) magazines are printed publications issued at regular intervals of 7 days to 3 months. However, the Act did not deal with the sales of electronic magazines. In February 2011, the Ministry of Finance issued a ruling stating that for electronic magazines which mirror the contents of their printed counterparts, and whose contents covers are sufficient to resemble their printed counterparts, their sales by registered publishers are exempt from business tax.