Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.1430

(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.