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 515.0820

(e) MISCELLANEOUS ACTIVITIES

515.0820 Cataloging Services. Charges for the production of printed catalogs for libraries are taxable except supplements regularly issued every three months or more often which are within the periodical exemption. Where a lump-sum charge is made for catalogs and supplements, an allocation should be made as between taxable volumes not issued with the necessary frequency and the supplements which are so issued. Charges for services of cataloging books for libraries, if not a condition to the production of the printed catalogs are not receipts from sales of tangible personal property, but for services and are not taxable. (Effective July 15, 1991, the sale of newspapers and periodicals, including sales by third party retailers, is subject to tax unless otherwise exempt. However, effective November 1, 1992, tax does not apply to the sales or use of a periodical, including a newspaper, which appears at least four, but not more than 60 times each year, which is sold by subscription, and which is delivered by mail or common carrier. 1/19/65.