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BTLG Table of Contents > Sales and Use Tax Annotations > M > 340.0000 Mailing Lists and Services > Annotation 340.0140

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340.0000 Mailing Lists and Services—Regulation 1504

Annotation 340.0140

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340.0140 Preliminary Mailing Services. A mailing house which performs preliminary mailing services such as the collating of materials, the folding of Christmas cards, as well as the stuffing of these materials into envelopes, and then turns over the finished product to another mailing house for mailing, is the consumer and not the retailer of the tangible personal property it uses in these preliminary services. Thus, charges for these services are not includable in the total measure of the tax. 9/1/66.