Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0002.850

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0002.850 Charges Made by Judicial Council for Information Packages. Charges made by the Judicial Council, through the Department of General Services, to the Superior Courts of the individual counties for "information packages" are not subject to tax. Charges made by the individual Superior Courts to the private conservatorships for these packages are likewise nontaxable. Both transactions are regarded as government service transactions and not as sales notwithstanding the fact that transfer fees in the nature of cost reimbursements are paid in both instances.

Section 6006 defines the term "sale" as any transfer of tangible personal property for a consideration. Where property is furnished to members of the public by a governmental agency as required by law, there is no "bargained for" consideration and, therefore, there is no sale. However, sales tax does apply to the sale made by the printer to the Judicial Council for the printing of the information package. 07/8/92; 03/12/96. (Am. 2001–3).