DRS: Ruling 90-10, Mailing Service

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been cited in Ruling 92-2

Ruling 90-10

Mailing Service


X Company renders a mailing service which involves addressing, folding, enclosing and sealing the literature provided by his customers. X Company uses U. S. postal cards or stamped envelopes to mail the literature and separately states his postage charge on his bills.

The mailing service rendered by X Company is not subject to sales and use tax.

LEGAL DIVISION

January 31, 1990