DRS: Ruling 89-115, Tangible Property

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 89-115

Tangible Property


Copywriting services rendered to advertising agencies for media advertising or incorporated into collateral items are not taxable. The total gross receipts for collateral items, such as pamphlets, brochures, sales literature, direct mailers, etc., are subject to the sales or use tax. The total sales price for media advertising is not subject to sales and use tax.

The total gross receipts for public relations services, e.g., press releases, are subject to the sales and use tax.

LEGAL DIVISION

September 26, 1989