Tax Type
Retail Sales and Use Tax
Description
Transactions between advertising businesses and printers
Topic
Taxability of Persons and Transactions
Date Issued
03-20-1987
March 20, 1987
Re: Ruling Request/ Sales and Use Tax
Dear ******************
This will reply to your letter of February 4, 1987 seeking information on the correct application of the sales and use tax to transactions between advertising businesses and printers.
Please find enclosed a copy of a ruling recently 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.
It should be noted further that neither the regulation nor the enclosed ruling make any exception for purchases by an advertising business of printing for use in media advertising which is intended for distribution out of state, notwithstanding the provisions of §630-10-18.1 of the regulations concerning printing.
I hope the foregoing has responded to your questions but please let me know if you have any further questions.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner