Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1405 Translation Services. Agreements to translate specific documents, data, or other information from English into a foreign language, pursuant to the request of a single customer, is a service agreement. As such, the service is not taxable even though the translation is transferred on a form of tangible medium such as a diskette. However, if the customer is provided with additional copies of the translation, the charge for the additional copies is subject to tax.
In addition, the translator is the consumer of the property, i.e., diskette, which it uses incidentally to provide the service. Therefore, tax applies to sale of such property to the translator. 12/8/92.