Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE
515.0019.300 Temperature Recorders—Vans. A taxpayer manufactures and sells temperature recording devices to common carriers that operate refrigerated vans for the shipment of perishables. The devices are primarily sold for a one time use but the taxpayer will sell the devices at a reduced price if a customer agrees to return the device after the chart is removed. At the end of a trip, the chart recording temperatures in the van is removed and examined by the carrier. The recorders do not have to come back to the petitioner for reading as is necessary for other types of recorders. There is a key distinction between these recorders and those which require reading by the vendors which the Board has recognized as temperature verification services. In this case, since the taxpayer has no further duties with respect to the device after it is sold, the taxpayer is selling tangible personal property at retail, not providing a temperature monitoring service. 4/3/95.