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 515.1360

(e) MISCELLANEOUS ACTIVITIES

515.1360 Television Audience Reports. The sale of information gathered by statistical means in the form of printed pamphlets concerning a television station's own viewing audience is not the sale of tangible personal property but rather the sale of a service. The sale of audience ratings reports for various other areas which are of interest to stations generally is a sale of tangible personal property. The latter reports may qualify as exempt periodicals if they meet the requirements of Regulation 1590. 5/10/66.