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 515.0018

(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.