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 515.0004.100

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0004.100 Computerized Lists of Menus. The nature of a firm's business deals with providing patients with a computerized list of allergen-free diets. The firm compiles a database of various allergen-free diets. When an allergist refers a patient to the firm, the firm, for a fee, provides that patient with a computerized list of menus compatible with whatever specialized diet the physician has prescribed.

In this situation, the firm is providing a service to the patient consisting of individually prepared computerized lists of menus. Accordingly, this is a service and not the transfer of tangible personal property on which the information is printed. Thus, the fee for this service is not subject to tax. 8/17/87.