Tax Type
Retail Sales and Use Tax
Description
Advertising
Topic
Taxpayers' Remedies
Date Issued
03-20-1987
March 20, 1987
Re: Ruling Request/ Sales and Use Tax
Dear *********************
This will reply to your letter of February 2, 1987 seeking information on the correct application of the sales and use tax to transactions involving advertising businesses and their clients.
Please find enclosed a copy of a recent ruling issued by the department concerning the general question raised in your letter. In addition I have enclosed a copy of the department's recently revised Sales and Use Tax Regulation §630-10-3 governing advertising.
I hope this has responded to your question but please let me know if you have any further questions.
Sincerely.
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner