Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
S
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501 (View entire section)
(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE
- 515.0001.100 Agent for Client.
- 515.0001.200 Architectural Animations.
- 515.0001.300 Astrological Maps Produced by Computers.
- 515.0001.875 Automated Drafting Services.
- 515.0001.900 Automated Payment Processing Service.
- 515.0002 Automobile Insurance Reports.
- 515.0002.650 Business Directories.
- 515.0002.690 Business Strategy and Marketing Plan.
- 515.0002.800 Calibration Work.
- 515.0002.820 Calligraphy.
- 515.0002.850 Charges Made by Judicial Council for Information Packages.
- 515.0002.900 Color Analysis Consultants.
- 515.0003 Color Overhead Transparencies.
- 515.0004 Computer Generated Artwork.
- 515.0004.100 Computerized Lists of Menus.
- 515.0004.350 Copies of Reports Furnished to Members.
- 515.0004.450 Creating Job Listing on World Wide Web (www).
- 515.0005 Customer Printout of Mailing Labels.
- 515.0005.075 Customer Survey Program.
- 515.0005.425 Data Information Services—Internet.
- 515.0005.470 Data Receiving Service.
- 515.0005.510 Database Transactions.
- 515.0005.700 Debit Cards.
- 515.0005.800 Design.
- 515.0005.900 Design of Case.
- 515.0006 Design and Set Rentals for Video Productions.
- 515.0006.500 Detailed Drawings.
- 515.0007 Documents Prepared from Model Forms.
- 515.0008 Educational Materials—Custom Made.
- 515.0010 Electrical Transmission of Printed Material.
- 515.0011.075 Employment Reports.
- 515.0011.135 Equipment and Software Furnished with Database Access.
- 515.0011.200 Facsimiles.
- 515.0011.220 Failure Analysis Reports.
- 515.0011.260 Focus Group Activities.
- 515.0011.320 Hand-Held Receivers.
- 515.0011.400 Horoscopes.
- 515.0011.490 Individual Profiles.
- 515.0011.510 Industry Information Provider.
- 515.0011.725 Licensed Acupuncturists, Licensed Nutritionists, and Massage Therapists.
- 515.0011.775 Licensing Agent—Providing Artwork.
- 515.0011.795 Lithographer's Services.
- 515.0011.825 Loan of Sterilization Equipment.
- 515.0011.910 Maintaining a Book of Remembrance.
- 515.0012 Market Research Reports.
- 515.0012.100 Matching Database.
- 515.0012.400 On Line Advertising.
- 515.0012.680 Operator-Provided Sound Equipment.
- 515.0012.820 Play-by-Mail Games.
- 515.0012.840 Postcard Advertising.
- 515.0012.880 Preparation of Seminar and Seminar Materials.
- 515.0012.885 Price Updates.
- 515.0012.900 Property Inspections.
- 515.0013 Providing Flyers and Other Services.
- 515.0013.075 Providing Workers.
- 515.0013.850 Sale of Educational Programming to Schools.
- 515.0013.965 Scholarship Report.
- 515.0014 Scholarship Search and SAT Preparation Program.
- 515.0015 Schools.
- 515.0015.500 Seminars.
- 515.0015.800 Service Enterprises Generally.
- 515.0016 Services Related to Real Property Rentals.
- 515.0016.200 Servicing Medical Equipment.
- 515.0016.500 Shared Use of Computer and Files.
- 515.0016.600 Shipping Service.
- 515.0017 Sign Design.
- 515.0018 Support Activities.
- 515.0018.550 Taping Television Broadcasts.
- 515.0018.800 Technical Library, Drawings and Designs.
- 515.0018.930 Television Decoding Devices.
- 515.0019 Television Survey Reports.
- 515.0019.200 Temperature Monitoring Devices—Service vs. Lease.
- 515.0019.300 Temperature Recorders—Vans.
- 515.0019.700 Transfer of Real Estate Information on Disks.
- 515.0020 "True Object of Transaction" Test.
- 515.0026 Service or Sale.
- 515.0027 "Special Employees"—Keystroking Services.
- 515.0028 Satellite and Radar Images.
- 515.0029 Music Lessons—Instrument Sales.
- 515.0030 Charges for Photocopying Documents.
- 515.0031 Computer Program Translation Services.
- 515.0032 Copies of Original Report.
- 515.0033 Material Distributed to Students.
- 515.0034 Medical Emergency Response Card.
- 515.0035 Storage of Printed Material.
- 515.0040 "True Object of Transaction" Test.
- 515.0060 "True Object of Transaction" Test.
- 515.0061 Writing Words Only.
- 515.0062 Water Treatment—Sale or Service.
- 515.0062.200 Web Site.
- 515.0062.500 Web Site—Advertising Property for Sale.
- 515.0063 Consultation, Installation and Handling Charges.
- 515.0064 Facsimile Transmission.
- 515.0065 Seismic Data Acquisition and Processing.
- 515.0066 Cable TV Converters and Remote Controls.
- 515.0067 Performing Laser Light Shows.
- 515.0068 Providing Instructional Material.
- 515.0069 Training Schools—Use of Master Printing Plates.
(b) COPYING AND TRANSCRIBING
- 515.0070 Depositions.
- 515.0075 Depositions.
- 515.0077 Depositions Furnished to Deponent.
- 515.0080 Form Letters.
- 515.0100 Law Firms.
- 515.0106 Medical Records—County Hospital.
- 515.0108 Microfilm Billing.
- 515.0125 Official Documents.
- 515.0140 Official Documents.
- 515.0185 Official Documents—Magnetic Tapes.
- 515.0187 On-Site Billing Service.
- 515.0188 On-Site Photostat Copies.
- 515.0190 Payments Made to Obtain Records.
- 515.0193 Payments Made to Obtain Records.
- 515.0220 Public Stenography—Mimeographing.
- 515.0225 Reverse Engineering.
- 515.0228 Student Transcripts.
- 515.0230 Survey Copies.
- 515.0235 Third Party Furnishing Copies of Records.
- 515.0238 Transcription of Public Record.
- 515.0239 Transcripts Furnished by Educational Institutions.
- 515.0239.500 Translation of Documents from One Language to Another.
- 515.0240 Typing Service.
- 515.0260 Typing Service—Reproduction Copy.
(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.
- 515.0300 Manuscripts.
- 515.0320 Musical Arrangements.
- 515.0340 Plans.
- 515.0360 Resumes.
- 515.0366 Writing Original Text.
(d) ENGINEERING, DESIGN, RESEARCH AND PRODUCTION
- 515.0375 Architectural Drafting.
- 515.0380 Blueprints—In General.
- 515.0390 "Breadboards."
- 515.0400 Calibration.
- 515.0410 Calibration.
- 515.0435 Design and Drafting Plans.
- 515.0438 Design for Sign.
- 515.0440 Design Layout—Production Drawings—Production.
- 515.0445 Designs for Tee Shirts and Belt Buckles.
- 515.0448 Developing Software Program.
- 515.0450 Developmental Software.
- 515.0455 Engineering Charges.
- 515.0456 Engineering, Design, etc.
- 515.0457 Engineering Drawings.
- 515.0458 Engineering and Reassembly Charges.
- 515.0460 Exhibits for Expositions and Fairs.
- 515.0470 Garment Design.
- 515.0480 Invention.
- 515.0494 Land Surveying.
- 515.0500 Models.
- 515.0520 Models.
- 515.0540 Molds.
- 515.0560 Molds.
- 515.0580 Package Designing.
- 515.0585 Packaging Design Transfer.
- 515.0592 Pattern Sizing.
- 515.0620 Prototype.
- 515.0640 Quality Control.
- 515.0660 Research Contracts.
- 515.0680 Research Contracts.
- 515.0689 Research and Development-Photocomposition.
- 515.0700 Scientific Drawings.
- 515.0710 Seismic Calculations.
- 515.0720 Separate Purchase Orders.
- 515.0725 Software Prototypes.
- 515.0740 Structural Steel Detailers.
- 515.0755 Technology Transfer.
- 515.0760 Temporary Tooling.
(e) MISCELLANEOUS ACTIVITIES
- 515.0775 Biographical Information Resumés.
- 515.0780 Business Advisory, Record Keeping, Payroll and Tax Service.
- 515.0790 Carbon Dioxide.
- 515.0800 Cards or Letters.
- 515.0820 Cataloging Services.
- 515.0830 Charges for Client Bills and Management Reports.
- 515.0842 Closed Captions for Hearing Impaired.
- 515.0880 Codification and Publication of Ordinances.
- 515.0900 Codification and Publication of Ordinances.
- 515.0920 Color Consulting.
- 515.0940 Community Antenna.
- 515.0950 Computer Data Bases.
- 515.0952 Computer Services.
- 515.0953 Court Reporting Services—Depositions and Litigation.
- 515.0954 Credit Rating Reports.
- 515.0955 Crop-dusting.
- 515.0965 Custom Computerized Reports.
- 515.0970 Custom Market Studies.
- 515.0973 Diet Analysis Reports.
- 515.0975 Diet Counseling Service.
- 515.0976 Dog Shows.
- 515.0978 Event Producer.
- 515.0985 Face Painting.
- 515.0990 Fireworks Displays.
- 515.1000 Floats.
- 515.1010 Foreclosure Listing Service.
- 515.1020 Fuel (Nuclear) Service Contract.
- 515.1060 High-Energy Irradiation.
- 515.1150 Indexing Written Manuscript.
- 515.1160 Intelligence Testing.
- 515.1167 International Driving Permits.
- 515.1177 "Legend" Drugs.
- 515.1178 Letter from Santa.
- 515.1180 Library Services.
- 515.1181 License to Manufacture and Sell.
- 515.1181.300 Medical Monitoring Service.
- 515.1182 Membership Fees.
- 515.1183 Monitoring Contracts.
- 515.1184 Multiclient Research Reports.
- 515.1185 Multiple Listing Service Books.
- 515.1200 Oil Well Testing.
- 515.1210 Optional Inspection Fees.
- 515.1220 Patent Draftsmen
- 515.1240 Preparation of Income Tax Returns.
- 515.1252 Pre-Screen Credit Service.
- 515.1260 Press Clipping Bureau.
- 515.1280. Processing of Human Tissue.
- 515.1295 Oil Well Drilling Reports.
- 515.1300 Processing of Fruits and Vegetables for Shipment.
- 515.1303 Satellite Television Services.
- 515.1307 Snow Manufacture.
- 515.1310 Specialty Type Products and Industrywide Market Data.
- 515.1314 Sportag, Tag-Along, and Identag System.
- 515.1320 Swimming Pool Service.
- 515.1330 Tariff Bureau Operations.
- 515.1338 Telephone Debit Cards.
- 515.1339 Telephone Debit Cards—Resale.
- 515.1340 Telephone Service.
- 515.1360 Television Audience Reports.
- 515.1364 Television Commercial Encoding and Monitoring Services.
- 515.1370 Time Value Reminder Service.
- 515.1380 Title Insurance Companies.
- 515.1400 Traffic Consultants.
- 515.1402 Transfer of Data Base on Hard Disk or Tape
- 515.1404 Translating Documents.
- 515.1405 Translation Services.
- 515.1412 Use of Property on a Development Program.
- 515.1417 Vehicle Tracking Services.
- 515.1420 Viewers Furnished Patrons.
- 515.1430 Washrooms and Restrooms.
- 515.1435 Word Processing Activities.
- 515.1450 Conversion of Filing System.
- 515.1460 Credit Reporting Service.
- 515.1800 Loaned Employee—Art Work.
- 515.1970 Make-Up Artist.
- 515.2000 Methaline Blue Test.