Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0710

(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.

515.0710 Seismic Calculations. Sales tax applies to charges made to a California customer for seismic calculations made as a condition of sale of industrial valves, since the activity is a service provided as part of the sale of tangible personal property. 7/22/77.