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 515.0985

(e) MISCELLANEOUS ACTIVITIES

515.0985 Face Painting. Painting faces for kids at fairs and parties does not constitute a sale of tangible personal property, but rather a performance of a personal service. Painting faces is like painting fingernails. Sales tax does not apply to such services. The face painter is the consumer of paints and other supplies. 2/18/94.