This Ruling has been cited in Ruling 94-9
The Company provides survey research sampling services. The Company prepares random samples drawn from demographic groups and geographic regions specified by its clients, which use the samples to conduct surveys over the telephone, by mail or in person. The Company begins with a large database drawn from sources such as telephone listings, zip codes, SIC codes, census data, periodical subscription lists and other public information. It then tailors the sample according to its clients' specifications through the use of computers and statistics. The form of the delivery of the final product to the clients varies: it may be transmitted directly to the client's computers by modem or sent on computer printed forms, magnetic tapes or mailing labels.
Is the Company's survey research sampling service subject to sales tax?
The Company provides marketing research services which are not specifically enumerated under §12-407(2) of the Connecticut General Statutes, and which therefore are not subject to sales and use taxes.
May 9, 1991