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 515.0230

(b) COPYING AND TRANSCRIBING

515.0230 Survey Copies. A company produces generic reports and sells duplicate copies of the reports. Custom reports are also prepared. Tax applies to copies of the generic reports but does not apply to charges for the custom reports.

When a customer contracts to purchase a generic report and also contracts to purchase a customized report, tax applies to the sale of the generic report regardless that it may be delivered with the custom report as one unit. 9/11/92.