This information is not current and is being provided for reference purposes only
Ruling 89-55
Lobbying Services
This Ruling has been obsoleted by AN 2000(8)
The tax on lobbying services does not apply to services performed by an employee for his or her employer. Since your services are part of your duties as an employee of X Company, they are not subject to the sales tax.
TIMOTHY F. BANNON
COMMISSIONER
August 17, 1989