Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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.