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BTLG Table of Contents > Sales and Use Tax Annotations > M > 340.0000 Mailing Lists and Services > Annotation 340.0080

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M

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340.0000 Mailing Lists and Services—Regulation 1504

Annotation 340.0080

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340.0080 Computerized Letters. A company in the business of preparing and mailing computerized letters for clients is the retailer of the envelopes and letters it furnishes. Charges for the programming and proceduring of the computerized letters by a service bureau hired by the company are charges for services in connection with the furnishing of taxable printing and are not excludable from the retailer's gross receipts. Charges for addressing, sealing, and mailing of the letters and postage are tax exempt. 12/15/69.