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 515.0965

(e) MISCELLANEOUS ACTIVITIES

515.0965 Custom Computerized Reports. A nontaxable research service charge is made by a person who receives raw scholarship data from a customer, enters that information into a computer database which already contains scholarship data, and then prepares a customized computer generated report containing such combined data which is delivered to the customer for consideration. 8/20/93.