Webinar Alert: DRS has rescheduled its Sales and Use Tax Webinar on Janitorial Services and Maintenance Services to Wednesday, September 3, 2025, at 10:00 a.m. To register for this event, simply click here!

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

Ruling 89-219

Appraisal

This Ruling has been superseded by Ruling 94-10


Insurance appraisal work is not subject to the sales and use tax.

LEGAL DIVISION

November 15, 1989