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 515.0019

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0019 Television Survey Reports. In general, there is no exemption from tax for the sale of information when it is delivered in tangible form. The only issue to consider is whether the customer has contracted for the information itself or for the service of compiling the information. Sales of specialty type products such as DMA maps, DMA's by territories, working studies and annual reports are taxable when delivered on tangible media in California. In addition industry wide market data, including general reports on various industry segments and standard micro-computer programs, are not for compiling services and are also taxable when delivered on tangible media.

Sales of "local market surveys" are also sales of tangible personal property. These "surveys" previously qualified for exemption as periodicals. However, since the exemption for periodicals was repealed effective July 15, 1991, all printed "local market surveys" sold at retail in California or purchased for use in California are subject to tax.

(Note: Operative November 1, 1992, subscription sales of periodicals delivered by mail or common carrier are not taxable.) 4/17/92.