Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0002.800

(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.