Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(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.