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
515.0002 Automobile Insurance Reports. Insurance rate quotes and other information given in a report depend upon the customer's responses to specific questions that they are asked. If this is the case, each report is a custom product and the charges for the first copy of the report will be for a nontaxable service. If extra copies of a report are provided and the customer is charged for these copies, sales tax must be reported and paid on the extra copies unless they are mailed to an out-of-state address pursuant to the contract of sale. 4/15/92.