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Ruling 90-68

Courier Services


Whether the services rendered by Company X in picking up and delivering packages in its capacity as a common carrier are subject to sales and use tax.


X Company is engaged as a common carrier with authority from the State of Connecticut to pickup and deliver packages between all points in the State of Connecticut. They are primarily involved with the pickup and delivery of packages under 70 pounds between offices and businesses as a courier. X Company has obtained authority to make interstate deliveries between Connecticut, Massachusetts and New York.

In accordance with the requirements of State statute, X Company has filed a tariff with the Department of Transportation for the State of Connecticut concerning their fees for pickups and deliveries within State boundaries.


The services rendered by X Company in picking up and delivery packages are not subject to sales and use tax under the provisions of Section 12-407(2)(i) of the Connecticut General Statute.


October 1, 1990