Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1210 Optional Inspection Fees. A charge for an optional inspection conducted after the sale of the item inspected, is not a service that is part of the sale within the meaning of section 6012(b)(1). Thus, such charges should be excluded from the measure of gross receipts which are subject to tax. 5/9/91.