Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1660

(g) SERVICE CHARGES GENERALLY

295.1660 Preliminary Typing of Ditto Masters and Mimeograph Stencils. Where a public stenographer specialized in the reproduction of architects' specifications and had to obtain architects' approval of preliminary work prior to making copies by mimeograph and ditto, the preliminary work was not a taxable service in connection with the sale of the mimeographed copies. The preliminary work consisted of organizing the architects' figures and typing ditto masters and mimeograph stencils with carbon copies, which she gave to the architects for approval. The stenographer billed for the various services separately and there was usually a lapse of two weeks to one month while the architects reviewed the work and gave their approval. 7/20/64.