Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(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.