Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE
515.0004.450 Creating Job Listing on World Wide Web (www). Taxpayer's customers provide him with job announcements that he uses to create job listings on the www. These announcements and subsequent www listings are not provided to anyone in tangible form. Accordingly, tax does not apply to taxpayer's charges to its customers for creating a job listing web page since it is not selling or leasing any tangible personal property. 6/25/97.