Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1800 Loaned Employee—Art Work. A person who is furnished by a contract staffing agency to perform the [fabrication] art work may qualify as a "loaned employee" when the customer provides the premises where the work is done, tools used, and the raw materials, and if the charge is at an hourly rate. However, the charges made by the contract staffing agency with respect to fabrication labor for a consumer will be treated as taxable gross receipts unless: (1) the customer has other persons who are clearly employees performing similar work, or (2) the customer employs persons who are capable of giving meaningful direction to the "loaned employee" beyond describing only the result desired. 11/30/87.