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 515.0012.900

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0012.900 Property Inspections. Sales tax does not apply to charges for inspection of property for real estate transactions to inform property owners of repairs needed to meet building code requirements. The inspectors do not do the needed repair work on the property. This is considered a professional technical service, not a sale of tangible personal property, even though written inspection reports may be furnished to clients. 6/7/90.