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 515.0007

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0007 Documents Prepared from Model Forms. A law firm has a database of model legal forms. It uses this database to create business documents, based on the specific fact situation of the transaction in question, which are ready to sign by the specific parties for whom they are designed. The law firm is providing a legal service, the charge for which is not taxable. This is true even though it provides this service to other attorneys whose clients are the parties involved in the transaction with respect to which the documents are designed. If, however, the law firm merely sold prewritten business documents, it would be making taxable sales of tangible personal property whether the purchasers were attorneys or non-attorneys. 7/25/88.