Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

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