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 515.0011.075

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0011.075 Employment Reports. A pre-employment personal screening service company provides a service consisting of creating combination reports on an individual as requested by a customer. The report may consist of a Drivers License report, a Consumer Credit Summary report, and a Worker's Compensation Claim report. The reports may also be faxed to the customer with an invoice. The service is provided only once per request.

All reports will be researched and prepared on a request by request basis and will contain information unique to a particular customer's request. In this case, the true object of the contract is for the service of researching and developing original information and the charges for such reports are not subject to tax. Charges for reports that are faxed are not taxable even if the reports are not part of a service because transfer of information by telephone lines is not considered a sale of tangible personal property. 3/26/92.