Tax Type
Retail Sales and Use Tax
Description
Direct Mail Advertising
Topic
Taxability of Persons and Transactions
Date Issued
05-29-1991
May 29, 1991
Re: Request for Ruling: Sales and Use Tax
Dear******************
This will reply to your letter of April 30, 1990 in which you request a ruling on the applicability of the sales and use tax to cooperative direct mail advertising businesses.
Please find attached P.D. 89-168 (May 22, 1989) issued by the department which relates to this issue. The fact that your inquiry involves both the mailing of coupons in envelopes and in the form of a magazine, has no bearing on the tax application of the transaction. In both cases the company would be deemed to be an advertising business selling exempt advertising.
I trust this responds to your question, but please contact the department if we can be of further assistance to you.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner