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 515.1340

(e) MISCELLANEOUS ACTIVITIES

515.1340 Telephone Service. Service charges for ordinary telephone service and for "leased lines" for telephone or teletype service are not charges for leasing of tangible personal property. 12/31/65.