Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.1280

(e) MISCELLANEOUS ACTIVITIES

515.1280. Processing of Human Tissue. The processing and mounting of a specimen of human tissue on a diagnostic slide does not result in the creation of tangible personal property where performed as an integral step in the process of diagnosis of human illness. However, the production of a completed microscopic slide to be used for educational purposes is a sale of tangible personal property even though a specimen of human tissue is made a part of the slide. 8/30/71.