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 515.0012.880

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0012.880 Preparation of Seminar and Seminar Materials. A person writing and developing a seminar and the materials used in that seminar by the participants and presenters is regarded as performing services. Therefore, no sales tax applies to charges for these activities. The delivery of masters for printing participants' guides and making presentation materials is incidental to the performance of those services and, thus, also not subject to sales tax. The person is the consumer of any materials used in the development of seminar and materials.

Charges for the reproduction of binders and participant materials are subject to sales tax. 1/7/91.