Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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480.0000 RETAILER

Annotation 480.0385

480.0385 Shopping Services. A shopping service for individuals who lack the time or skills to shop for themselves purchases tangible personal property and pays the full retail price plus tax. The price charged to its clients includes the full retail price, plus a service charge for the labor in obtaining the item.

The shopping service is a "retailer" as defined in section 6015. It is transferring title to tangible personal property to its clients who are the consumers of these items. The gross receipts from the shopping service's sale of the property to its clients is the total price charged to the clients including the service charges for the labor in obtaining the property. 11/4/86.