Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1370 Time Value Reminder Service. A person who provides a client (a construction contractor) with a weekly printed job status report, based on client furnished information, is providing a service rather than selling tangible personal property. The incidental inclusion of information in the report, which is not specifically requested by the client, such as a safety topic, would not result in a taxable sales transaction. 5/14/84.