Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.1210

(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.