DRS: Ruling 89-12, Writing

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 89-12

Writing


You have inquired as to whether the Connecticut sales and use tax is applicable to certain writing services performed by your business.

As we understand the facts, X Company prepares an analysis of the current Connecticut economy in a text form to be published by a bank and a business newspaper, for the benefit of their customers.

It is our opinion that these writing services performed by X Company are not subject to our sales and use tax.

LEGAL DIVISION

May 17, 1989