Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

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

Ruling 90-10

Mailing Service

This Ruling has been cited in Ruling 92-2

X Company renders a mailing service which involves addressing, folding, enclosing and sealing the literature provided by his customers. X Company uses U. S. postal cards or stamped envelopes to mail the literature and separately states his postage charge on his bills.

The mailing service rendered by X Company is not subject to sales and use tax.

LEGAL DIVISION

January 31, 1990