Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.1420

(e) MISCELLANEOUS ACTIVITIES

515.1420 Viewers Furnished Patrons. Disposable or permanent type viewers furnished free of charge to patrons are taxable to the theatre management as the consumer.

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.