Search Department of Revenue Services Filtered Topic Search

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