Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(g) SERVICE CHARGES GENERALLY
295.1484 Administrative Service Fee. A taxpayer is a commercial artist who also provides media placement services. She also contracts to provide administrative services to some clients on a monthly flat retainer fee. The taxpayer charges time against this retainer fee. The administrative services consists of supervision over various projects of her customers. Some of the projects include the production of finished artwork. In such cases, the administrative charges are subject to tax pursuant to section 6012(b)(1) as services that are a part of the sale of tangible personal property. 11/13/91.