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 515.1240

(e) MISCELLANEOUS ACTIVITIES

515.1240 Preparation of Income Tax Returns. Sales tax does not apply to charges for the computerized preparation of tax returns when the computer operation includes the evaluation and development of certain factual information, supplied by the customer, into completed federal and state income tax returns. A company which prepares such computerized returns is the consumer of the three copies of the completed returns which are furnished the customer. 1/17/67.