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 515.0011.490

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0011.490 Individual Profiles. A charge for preparing an individual's personality profile and forecast based on a person's time, date, and location of birth is not subject to tax. If individual profiles are prepared and furnished to the client and no two profiles are identical, the production of these individualized profiles is considered a service under Regulation 1501. If, because a client had the same time, date, and location as a previous client, the previous client's profile is selected and furnished to the new client, the charge billed to the new client would be subject to sales tax. 5/12/93.