Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE
515.0002.800 Calibration Work. When a contract merely calls for the delivery of calibration information, including the pertinent calibration charts, such charges are services and not subject to sales tax. On the other hand, if the contract calls for delivery of a template or a gauge stick, the total charge is subject to tax without any deduction for the labor in making the calculation required in connection therewith. 7/31/72; 7/10/96.