Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
295.0035.180 Balloons and Balloon Decorations. A taxpayer operated a business which sold balloons, rented helium tanks and provided balloon decorations. Decorations consisted of balloon arches which were installed or assembled on site. Charges for materials and labor were separately stated. Although the decorations involved artistic workmanship, the labor charge was taxable as a charge for labor related to the sale of tangible personal property. 4/4/94.