Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0016

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0016 Services Related to Real Property Rentals. The furnishing of an original set of keys or replacement keys and changing locks are services related to the rental of realty. The lessor is the consumer. Tax does not apply to the charge to the tenant for these services even if the lessor marks up its costs in arriving at the amount charged to the tenant. 5/24/94.