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Retail Sales (Sale or Return)

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A copy sold to a retailer, on a sale or return basis, for resale as a single copy to a consumer.


  1. Single copy knowingly paid for by the consumer to the retailer

  2. Copies are purchased from the publisher by the retailer, on a sale or return basis, either direct or via the distribution chain (typically distributor and/or wholesaler)

  3. Cover price must be published on or inside front or back cover of the publication

  4. The price paid for the publication by the consumer must be clear and conspicuous

  5. There must be an incentive for unsold copies/net sale to be reported to the publisher

  6. If the final net sale and/or rate classification are not known then estimates must be made 

  7. Reported by rate, comparing price paid by the consumer with the Basic Cover Price

The requirements and guidance for this category are available in the following sectors: