Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.


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Ruling 89-249, Advertising

This Ruling has been obsoleted by AN 94(7) 


The total gross receipts for the tours provided by Company X are not subject to sales and use tax. Company X is the final consumer of all purchases it makes in performing its services and must pay the applicable sales tax and/or admissions tax on said purchases.

LEGAL DIVISION

December 5, 1989