Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1150 Indexing Written Manuscript. A person was hired to create a book index. The contract required the person to review the written manuscript and index each occurrence of the relevant terms and phrases found within the manuscript by noting the page numbers. The completed index was returned to the publisher on a computer disk. Indexing is generally regarded as a service even though the completed index is transferred to the purchaser on a tangible medium. Accordingly all charges in connection with indexing, such as management fees and messenger services are not subject to tax. 1/22/93.