Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0011.400

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0011.400 Horoscopes. A company is engaged in the business of providing horoscopes. A customer provides information concerning his date, time, and place of birth to the company who, in turn, delivers to the customer approximately twenty pages of information concerning the customer.

Persons in the business of providing horoscopes would be engaged in the performance of a service since (1) the customer's primary interest would be the contents of the horoscope and not the horoscope as a written object of property, (2) the horoscope would be prepared on an individual basis, and (3) the charge for horoscope would probably not vary with the number of pages provided the customer. If the horoscopes were sold as mere stock items, their sale might well be subject to tax. 10/28/69.