Ruling 909 Mail Delivery Service

Warning!

It seems that JavaScript is not working in your browser. It could be because it is not supported, or that JavaScript is intentionally disabled. Some of the features on CT.gov will not function properly with out javascript enabled.

Settings Menu

Language
High Contrast
High Contrast Mode On or Off switch
Font Size
Disclaimer

A period of extremely frigid temperatures is forecast to impact Connecticut between the afternoon of Saturday, December 21, through Tuesday, December 24. Governor Lamont is activating the state's severe cold weather protocol during this period. To locate a shelter or warming center in Connecticut, call 2-1-1 or visit 211ct.org.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, January 15, 2025, at 10:00 a.m.

Ruling 90-9

Mail Delivery Service

X Company provides a mail delivery service to foreign countries. Typically, a courier picks up mail from various customers' offices and brings it to X's office where it is packaged and delivered for shipment to overseas locations.

It is our opinion that X's services described herein are not subject to the sales and use tax.

LEGAL DIVISION

January 31, 1990

Connecticut State Department of Revenue Services

Ruling 90-9

Mail Delivery Service