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 515.0002.900

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0002.900 Color Analysis Consultants. Color consultants make a study of a client's most advantageous color, color combinations, etc., with respect to skin care, make-up, wardrobe, etc. At the conclusion of the analysis, a color book is presented to the client for reference when choosing clothing, make-up, etc. Although the consultant is providing a nontaxable service, there is also involved the transfer of tangible personal property of more than incidental value. The consultant is the retailer of the color book provided to the client and must make a reasonable allocation of the lump-sum price to establish a fair retail selling price as the measure of sales tax on the sale. 4/23/86.