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 515.0010

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0010 Electrical Transmission of Printed Material. A company which was in the business of transmitting printed material over telephone lines to reproduce an exact copy at a distant location was not subject to the sales tax on its charges to its customers. The "true object" of the transaction was to rapidly transmit printed material, which is a service rather than a sale of taxable personal property. 10/27/70.