Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1430 Washrooms and Restrooms. Persons engaged in the business of servicing washrooms, restrooms, and similar facilities are the consumers of toilet tissue, soap, seat covers, and the dispensing equipment furnished and installed, provided there is no separate charge for the tangible personal property. If, however, the person provides these items without installing them, the person is making a taxable sale. 2/2/79.