Any time you have to divide up a range of things into distinct buckets you get weird corner cases. Many states tax restaurant meals different from groceries and thus must decide on where the exact difference between buying a single donut (this is obviously food for now and this treated like restaurant food) and a dozen donuts (this is food for later so obviously a grocery).
Comic books are much more "magazine like" then "book like" in practice so it's not surprising they are treated similarly.
Comic books are much more "magazine like" then "book like" in practice so it's not surprising they are treated similarly.