Ruling 89-12, Writing
You have inquired as to whether the Connecticut sales and use tax is applicable to certain writing services performed by your business.
As we understand the facts, X Company prepares an analysis of the current Connecticut economy in a text form to be published by a bank and a business newspaper, for the benefit of their customers.
It is our opinion that these writing services performed by X Company are not subject to our sales and use tax.
May 17, 1989