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This Ruling has been obsoleted by AN 2000(8)

Ruling 89-245


Effective July 1, 1989, the services of a lobbyist are subject to sales and use taxes. This tax does not apply to services rendered by an employee for his employer.

From your letter, it appears that you are an employee of X Association. If that is the case, any lobbying services provided by you for the Association would not be subject to tax.

To the extent that sales tax has already been paid on this service, please file a claim for refund with this office specifying the amount so paid and the period covered.


November 29, 1989