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Governor Lamont will deliver his 2026 State of the State Address today at 12:00PM. [WATCH LIVE]

Webinar Alert: DRS has rescheduled its Sales and Use Tax Webinar on Janitorial Services and Maintenance Services to Wednesday, September 3, 2025, at 10:00 a.m. To register for this event, simply click here!

Ruling 89-106, Writing

Freelance copywriting services rendered to advertising agencies for print and radio advertising are not taxable.

Writing news releases is not subject to sales and use tax provided the writing service does not also include influencing the publication of articles.

LEGAL DIVISION

September 26, 1989