Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(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.