Tax Type
Retail Sales and Use Tax
Description
Church bulletin; Purchases by church
Topic
Exemptions
Taxability of Persons and Transactions
Date Issued
10-31-1984
October 31, 1984
Re: Ruling Request: Sales and Use Tax
Dear *******
This will reply to your letter of January 16, 1984 concerning the application of sales and use tax to a bulletin reporting congregation events and interests.
Facts
***** (the "congregation") has printed, receives and mails monthly (except July and August) to its membership a four to six page bulletin reporting congregation events and interests.
Determination
Under present law, bulletins and programs (including paper and ink used to print them) which are used in the religious worship services by a congregation or church membership while meeting together in a single location are exempt from sales and use tax. Effective July 1, 1984 such exemption will continue. In addition, bulletins used in the public church buildings used in carrying out the work of the church and its related ministries would become exempt.
Your letter does not suggest that the congregation bulletin is used in the religious worship service. Accordingly, the costs of producing such bulletin would remain subject to the sales and use tax. Moreover, because the congregation bulletins are not used in the congregation public buildings used in carrying out the work of the congregation and its related ministries, they would not be exempted from the sales and use tax by virtue of the July 1, 1984 amendment.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner