Single Copy Sales - ABC Bulk Distribution
Single Copy Sales [Print/Digital]
A single copy sold to a consumer direct by the publisher.
Principles
1. Single copy knowingly paid for by the consumer
2. Copies are purchased direct from the publisher
3. It must be clear the price paid by the consumer includes the publication
Requirements
1. Single copy knowingly paid for by the consumer
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The purchase by the consumer may be in cash or by other means agreed by ABC in writing.
- Back issues up to 12 months old can be claimed against the issue current at the time of sale.
2. Copies are purchased direct from the publisher
- You must account for sales on an issue by issue basis.
3. It must be clear the price paid by the consumer includes the publication
- If a voucher from a publisher controlled promotion is used the amount paid by the consumer is deemed to be the total of the cash paid to the publisher and any cash they paid for the voucher.
- You can ignore the value (or perceived value) of gifts or cover mounts to the consumer. However:
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Cash reimbursements to the consumer must be taken into account
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If the publication is promoted to the consumer as free, then it cannot be claimed as a paid sale.
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- You must retain details of promotional or special offers during the reporting period.
Reporting
You will report single copy sales as follows, which will be broken out on the ABC Certificate:
1. By print and digital copies, by total average single copy sales (combined with retail sales) over the period.
2. By print and digital copies, by total single copy sales (combined with retail sales) for the selected normal issue.
Guidance
G1. Single copy knowingly paid for by the consumer
- Cash means legal tender notes and coins, cheque, credit/debit card, wireless payment systems.
G2. Copies are purchased direct from the publisher
- You will need to ensure all records required to support the single copy sale claim are available for audit. This will include financial records that adequately identify the numbers of each issue of the publication sold, including an audit trail to verify the money received.
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For copies sold at exhibitions or events evidence you may need might include:
- Till receipts/cash sheets allowing monies to be traced through to evidence of banking.
- Evidence that the publisher or their representatives had a presence at the exhibition or event to corroborate that copies were sold there. For example: evidence the publisher had booked a stand or pitch at the event, or evidence the copies were delivered to the event venue.
- Till receipts/cash sheets allowing monies to be traced through to evidence of banking.
G3. It must be clear that the price paid by the consumer includes the publication
- As the price paid may be affected by promotional schemes you should keep details of purchases and promotional spends so you can demonstrate copies are purchased and that sales under incentives/offers are classified correctly, or disallowed as necessary.
You can contact ABC for confidential advice, supplying copies of the promotional material and offer wording.
The information kept may include:
- Title/s involved
- Issues involved
- Duration of promotion
- Outlets involved
- Wording of the promotion displayed
- How the resultant copies are claimed
- How the promotion will be paid for