Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.0702.500


295.0702.500 Singing Telegram. A taxpayer sells and delivers balloons and party decorations. If a customer so requests, a singing telegram may be included with the delivery. A service charge is made which is not labeled as to whether it is for delivery prior to title transfer, which would be taxable, or for the performance of the singing telegram, which would be a nontaxable service. It becomes the burden of the taxpayer to provide evidence that the charge was for the nontaxable service of performing the singing telegram. 10/28/93.