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 515.1320

(e) MISCELLANEOUS ACTIVITIES

515.1320 Swimming Pool Service. A swimming pool service is the consumer of water treatment chemicals used in the performance of the service for a monthly charge. 7/18/57.