Ezel / Tax Rulings / CT
CT Ruling 90-10 Sales and Use Taxes 1990-01-31

Was a service that addressed, folded, enclosed, sealed, and mailed customer-provided literature subject to sales and use tax?

Short answer: No under this historical ruling. X Company used postal cards or stamped envelopes to mail customer-provided literature and separately stated postage on its bills. DRS ruled that the mailing service was not subject to sales and use tax. The official page marks the information not current and says Ruling 92-2 cited it.

Apply this to your situation

This page answers the general question as of 1990. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1990
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1990 Connecticut Department of Revenue Services Ruling addressing one mailing service under the law and facts then in effect. DRS marks the information 'not current' and says Ruling 92-2 cited it, but identifies no specific obsoleting document. Its treatment should not be assumed current or extended to printing, advertising creation, or different postage billing. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Note -- historical guidance. The official DRS page marks this information "not current" and says Ruling 92-2 cited it. It does not identify a specific document that obsoleted or superseded the ruling.

Plain-English summary

X Company addressed, folded, enclosed, and sealed literature supplied by its customers. It mailed the literature using U.S. postal cards or stamped envelopes and separately stated postage on its bills.

DRS ruled that this mailing service was not subject to sales and use tax.

What this means for you

The historical ruling covered fulfillment work on customer-provided literature with separately stated postage. It did not discuss creating the advertising, printing the literature, or bundling postage into one charge.

Common questions

Who supplied the literature? X Company's customers.

What work did X Company perform? Addressing, folding, enclosing, sealing, and mailing.

Was postage separately stated? Yes.

Citations and references

  • Ruling 92-2 -- identified by DRS as citing this ruling.

Source

Original ruling text

Ruling 90-10, Mailing Service

This information is not current and is being provided for reference purposes only

Ruling 90-10

Mailing Service

This Ruling has been cited in   Ruling 92-2

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

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