Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE
515.0018 Support Activities. A computer aided drafting company charges for support activities and believes the true object of the contract is the services rendered in producing the output and not the output itself.
Although a great deal of the value of the tangible personal property provided is the result of labor, the true object of the contract is the output. The charges are subject to tax. 3/23/92.