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 515.0640

(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.

515.0640 Quality Control. An engineering service charge for quality control operations by a seller of fluids for oil drilling operations is properly subject to a sales tax as a charge for services that are part of the sales under the gross receipts definition in section 6012, and is not a charge for installation or application of the fluids. The type of services involved here are so intimately entwined with the sale of the fluids that they must be regarded as part of the sale. 5/21/69; 1/3/91.