NOTICE: All DRS offices will be closed on Monday, January 21st, in observance of Martin Luther King Jr. Day. We will reopen on Tuesday, January 22nd.

Search Department of Revenue Services Filtered Topic Search

Ruling 89-149

Trademark/Licensing Agreement


According to the information presented in your letter, your client renders a service whereby he arranges licensing agreements for use of a trademark owned by a corporation. The licensing agreements for use of the trademark are between the corporation that owns the trademark and manufacturers.

Based on the above set of facts, the service your client performs that involves arranging licensing agreements for use of a trademark is not subject to sales and use tax.

LEGAL DIVISION

October 12, 1989