Tax Type
Retail Sales and Use Tax
Description
Typing service
Topic
Taxability of Persons and Transactions
Date Issued
08-26-1986
August 26, 1986
Re: Request for Ruling/Sales and Use Tax
Dear ************************
This will reply to your letters of December 13, 1985 and March 19, 1986, in which you requested a ruling on the applicability of the sales and use tax to an in-house typing service.
I have enclosed a copy of a recent ruling which I feel should answer the questions posed in your letter. As explained in the attached letter, the department has traditionally considered firms that are engaged in providing a nontaxable service; however, there are certain situations in which such firms might be required to collect the sales tax from customers.
If after reading the enclosed ruling you have any further questions regarding the application of the tax to your firm specifically, please feel free to contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner