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 515.0780

(e) MISCELLANEOUS ACTIVITIES

515.0780 Business Advisory, Record Keeping, Payroll and Tax Service. A firm which performs business advisory, record keeping, payroll and tax services for small businesses and furnishes form, binders, and other property to franchised consultants for distribution to subscribers as an incident to the rendition of its services is the consumer of such tangible personal property used in the rendition of its services. Accordingly, it is subject to tax measured by its cost of such property. 7/29/65.