Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE
515.0011.725 Licensed Acupuncturists, Licensed Nutritionists, and Massage Therapists. Unlike chiropractors, there is no statute classifying these practitioners as consumers rather than retailers of tangible personal property which they furnish in the performance of their services. As a result, they are sellers of the products such as vitamins, minerals, and dietary food supplements which they provide in connection with the service they provide to their patients. They are selling these products at retail whether or not they bill the consumer/patient separately for the products or include the products with their service and bill the patient lump sum. 3/28/91.