Sales And Use Tax Regulations - State Of California - Board Of Equalization (Page 2 of 2) in pdf

Sales And Use Tax Regulations - State Of California - Board Of Equalization Page 2

Regulation 1502.1.

(Continued)

(4) Addressing Mailing Labels. A client has a list of 2,000 names that he is going to use monthly for a mailing.

Every month the list has to be sorted into zip code sequence, typed on labels to be applied to envelopes which are

then mailed. The word processing company keyboards the names and addresses and records them on magnetic

media. The machine is instructed (using keyboard commands) to sort the names into correct zip code sequence

before the list is finally stored on the magnetic media. Each month the equipment is set up and, with an operator in

attendance (giving keyboard commands), the names are printed (automatically typed) onto continuous form labels.

The charges made by the word processing company for keyboarding original names and addresses, for setting up

and sorting, and for the monthly setting up and printing of names onto labels are all nontaxable charges for

addressing.

History: Adopted May 9, 1985, effective June 8, 1985.

Regulations are issued by the State Board of Equalization to implement, interpret or make specific provisions

of the California Sales and Use Tax Law and to aid in the administration and enforcement of that law. If you

are in doubt about how the Sales and Use Tax Law applies to your specific activity or transaction, you should

write the nearest State Board of Equalization office. Requests for advice regarding a specific activity or

transaction should be in writing and should fully describe the facts and circumstances of the activity or

transacti on.

Sales And Use Tax Regulations - State Of California - Board Of Equalization Page 2