Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.0790 Carbon Dioxide. When a taxpayer employs its equipment at customers' sites to apply carbon dioxide to fresh fruits and vegetables to preserve them during transportation to market, it is providing a service rather than leasing the equipment to the customer. The charges made by the taxpayer are based on the amount of produce shipped using its process and not by the equipment or property used. 3/14/95.