Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1060 High-Energy Irradiation. A radiation facility produces high-energy pulses of radiation to which the facility's clients subject their property for purposes of testing and experimentation. The facility furnishes operators, technical advice and equipment for observing and recording radiation effects. The operation of the facility is a nontaxable service, and the irradiating of the clients' products does not constitute taxable processing. 10/17/66.