DRS: Ruling 90-9, Mail Delivery Service

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 90-9

Mail Delivery Service


X Company provides a mail delivery service to foreign countries. Typically, a courier picks up mail from various customers' offices and brings it to X's office where it is packaged and delivered for shipment to overseas locations.

It is our opinion that X's services described herein are not subject to the sales and use tax.

LEGAL DIVISION

January 31, 1990