Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(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.