Ezel / Tax Rulings / CT
CT Ruling 90-9 Sales and Use Taxes 1990-01-31

Was a service that collected customer mail, packaged it, and delivered it for shipment to foreign countries taxable?

Short answer: No under this ruling. X Company's couriers collected mail from customer offices, brought it to X's office for packaging, and delivered it for shipment overseas. DRS said the described international mail-delivery service was not subject to sales and use tax.

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 international mail-delivery arrangement under the law and facts then in effect. The published text cites no statute and does not state that the ruling remains current; later legal changes or different pickup, packaging, or delivery services can change the result, so another provider should not assume it applies. 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)

Plain-English summary

X Company provided mail delivery to foreign countries. A courier collected mail from customers' offices, brought it to X Company's office for packaging, and delivered it for shipment to overseas destinations.

DRS ruled that the described service was not subject to sales and use tax.

What this means for you

The short ruling covers the combined pickup, packaging, and delivery process described in its facts. It does not discuss domestic deliveries or separate ancillary services.

Common questions

Where was the mail going? Foreign countries.

What did X Company do? Collected the mail, packaged it, and delivered it for overseas shipment.

Citations and references

  • The published ruling cites no specific statute or regulation.

Source

Original ruling text

Ruling 90-9, Mail Delivery Service

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

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