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 515.0011.725

(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.