R 205.108 Postage stamps.

Rule 58. (1) Sales by the United States Postal Service or by an approved postal provider of uncancelled United States postage valid for transportation of mail are not taxable. Sales of these items made by other sellers are subject to tax. Sales of cancelled domestic or foreign stamps or of uncancelled foreign postage stamps not valid for transportation of mail in the United States are taxable. (2) As used in this rule, “approved postal provider” means a business that has entered into a contractual agreement with the United States Postal Service to provide authorized postal services, including the sale of postage stamps, to the public.