Ruling 89-138, Parking

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted in part by AN 94(3)obsoleted by AN 2000(8)

Company X provides a valet parking service. The total receipts of valet parking services are subject to sales tax. They are not able to break out that portion which they have allocated to a so-called valet component. Valet parking includes all aspects of the parking service including but not limited to providing spaces.


October 10, 1989