Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE
515.0001.300 Astrological Maps Produced by Computers. An individual is planning to market a map of the world which is preprinted, but to which is added computer generated data which is different in each case. The forms that are entered into the computer are printed maps of the world. The computer is given the birth data of each individual client and it draws on the maps, by programmed mathematical formulae, the location of the planets at the time of birth, as they stood over certain parts of the world at that individuals birth moment. This information is presumed to have astrological value. It is not a birth chart the client receives, but a map of his or her birth chart projected mathematically upon the earth. Accompanying the maps, which are different in each case, and of which only one copy is made, is a key of symbols and interpretations, which is a printed pamphlet that describes how to use the map and what the lines on it mean. The booklet by itself would have no value, as it refers only to symbols that are on these maps and, thus, could not be sold apart from these maps.
The transactions are considered to be service transactions and not sale transactions even though certain tangible personal property is transferred to the client. 5/11/76.