Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
S
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
Annotation 515.1380
(e) MISCELLANEOUS ACTIVITIES
515.1380 Title Insurance Companies. Where a title insurance company in addition to furnishing a policy of title insurance, which service is nontaxable, also furnishes copies of documents for which a separate charge is made, the latter charge is subject to sales or use tax. 6/3/54.

