Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.0976 Dog Shows. Persons who serve as superintendents of America Kennel Club sanctioned dog shows are engaged in a service enterprise pursuant to Regulation 1501. They are consumers of all materials (including catalogs) furnished incidentally to the organizing and conducting of the shows. 11/16/83.