MPA strongly supports the treatment of magazine media as exempt under state sales tax systems. Almost one half of the states recognize the value of magazine media in educating and informing readers, and do not tax sales of magazine subscriptions. On the federal level, MPA supports continued treatment of advertising expenses as ordinary and necessary business expenses. Taxing advertising decreases advertising budgets which in turn decreases purchase activity driven by advertising. The consequences of changing the current treatment of advertising would ripple through the entire economy from media companies, advertisers and their agencies to the multitude of industries – including manufacturing, agriculture, healthcare, finance, housing, retail trade and construction – that depend on advertising to move their products and services.