Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
Where a separate charge is made for the use of disposable type viewers, the management is the retailer and charge is subject to sales tax.
Where a permanent type of viewer is furnished for a separate charge, the management is regarded as the consumer of the viewer and subject to tax since permanent type viewers are returned by the user. 10/28/53.