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 515.0064

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0064 Facsimile Transmission. The charges for sending or receiving a facsimile transmission via phone modem are not subject to sales tax. 12/8/94.