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 515.1260

(e) MISCELLANEOUS ACTIVITIES

515.1260 Press Clipping Bureau. The contract between a Public Clipping Bureau and their subscribers constitutes a contract for a service, not a sale of the clippings, even though charges are based on the number of clippings provided. 7/27/51.