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.

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