Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
S
515.0000 Service Enterprises Generally—Regulation 1501 (View entire section)
(a) In General—Service Distinguished from Sale
- 515.0001.100 Agent for Client
- 515.0001.200 Architectural Animations
- 515.0001.300 Astrological Maps Produced by Computers
- 515.0001.875 Automated Drafting Services
- 515.0001.900 Automated Payment Processing Service
- 515.0002 Automobile Insurance Reports
- 515.0002.650 Business Directories
- 515.0002.690 Business Strategy and Marketing Plan
- 515.0002.800 Calibration Work
- 515.0002.820 Calligraphy
- 515.0002.850 Charges Made by Judicial Council for Information Packages
- 515.0002.900 Color Analysis Consultants
- 515.0003 Color Overhead Transparencies
- 515.0004 Computer Generated Artwork
- 515.0004.100 Computerized Lists of Menus
- 515.0004.350 Copies of Reports Furnished to Members
- 515.0004.450 Creating Job Listing on World Wide Web (www)
- 515.0005 Customer Printout of Mailing Labels
- 515.0005.075 Customer Survey Program
- 515.0005.425 Data Information Services—Internet
- 515.0005.470 Data Receiving Service
- 515.0005.510 Database Transactions
- 515.0005.700 Debit Cards
- 515.0005.800 Design
- 515.0005.900 Design of Case
- 515.0006 Design and Set Rentals for Video Productions
- 515.0006.500 Detailed Drawings
- 515.0007 Documents Prepared from Model Forms
- 515.0008 Educational Materials—Custom Made
- 515.0010 Electrical Transmission of Printed Material
- 515.0011.075 Employment Reports
- 515.0011.200 Facsimiles
- 515.0011.220 Failure Analysis Reports
- 515.0011.260 Focus Group Activities
- 515.0011.320 Hand-Held Receivers
- 515.0011.400 Horoscopes
- 515.0011.490 Individual Profiles
- 515.0011.510 Industry Information Provider
- 515.0011.725 Licensed Acupuncturists, Licensed Nutritionists, and Massage Therapists
- 515.0011.775 Licensing Agent—Providing Artwork
- 515.0011.795 Lithographer's Services
- 515.0011.825 Loan of Sterilization Equipment
- 515.0011.910 Maintaining a Book of Remembrance
- 515.0012 Market Research Reports
- 515.0012.100 Matching Database
- 515.0012.400 On Line Advertising
- 515.0012.680 Operator-Provided Sound Equipment
- 515.0012.820 Play-by-Mail Games
- 515.0012.840 Postcard Advertising
- 515.0012.880 Preparation of Seminar and Seminar Materials
- 515.0012.885 Price Updates
- 515.0012.900 Property Inspections
- 515.0013 Providing Flyers and Other Services
- 515.0013.075 Providing Workers
- 515.0013.850 Sale of Educational Programming to Schools
- 515.0013.965 Scholarship Report
- 515.0014 Scholarship Search and SAT Preparation Program
- 515.0015 Schools
- 515.0015.500 Seminars
- 515.0015.800 Service Enterprises Generally
- 515.0016 Services Related to Real Property Rentals
- 515.0016.200 Servicing Medical Equipment
- 515.0016.500 Shared Use of Computer and Files
- 515.0016.600 Shipping Service
- 515.0017 Sign Design
- 515.0018 Support Activities
- 515.0018.550 Taping Television Broadcasts
- 515.0018.800 Technical Library, Drawings and Designs
- 515.0018.930 Television Decoding Devices
- 515.0019 Television Survey Reports
- 515.0019.200 Temperature Monitoring Devices—Service vs. Lease
- 515.0019.300 Temperature Recorders—Vans
- 515.0019.700 Transfer of Real Estate Information on Disks
- 515.0020 "True Object of Transaction" Test
- 515.0026 Service or Sale
- 515.0027 "Special Employees"—Keystroking Services
- 515.0028 Satellite and Radar Images
- 515.0029 Music Lessons—Instrument Sales
- 515.0030 Charges for Photocopying Documents
- 515.0031 Computer Program Translation Services
- 515.0032 Copies of Original Report
- 515.0033 Material Distributed to Students
- 515.0034 Medical Emergency Response Card
- 515.0035 Storage of Printed Material
- 515.0040 "True Object of Transaction" Test
- 515.0060 "True Object of Transaction" Test
- 515.0061 Writing Words Only
- 515.0062 Water Treatment—Sale or Service
- 515.0062.200 Web Site
- 515.0062.500 Web Site—Advertising Property for Sale
- 515.0063 Consultation, Installation and Handling Charges
- 515.0064 Facsimile Transmission
- 515.0065 Seismic Data Acquisition and Processing
- 515.0066 Cable TV Converters and Remote Controls
- 515.0067 Performing Laser Light Shows
- 515.0068 Providing Instructional Material
- 515.0069 Training Schools—Use of Master Printing Plates
(b) Copying and Transcribing
- 515.0070 Depositions
- 515.0075 Depositions
- 515.0077 Depositions Furnished to Deponent
- 515.0080 Form Letters
- 515.0100 Law Firms
- 515.0106 Medical Records—County Hospital
- 515.0108 Microfilm Billing
- 515.0125 Official Documents
- 515.0140 Official Documents
- 515.0185 Official Documents—Magnetic Tapes
- 515.0187 On-Site Billing Service
- 515.0188 On-Site Photostat Copies
- 515.0190 Payments Made to Obtain Records
- 515.0193 Payments Made to Obtain Records
- 515.0220 Public Stenography—Mimeographing
- 515.0225 Reverse Engineering
- 515.0228 Student Transcripts
- 515.0230 Survey Copies
- 515.0235 Third Party Furnishing Copies of Records
- 515.0238 Transcription of Public Record
- 515.0239 Transcripts Furnished by Educational Institutions
- 515.0239.500 Translation of Documents from One Language to Another
- 515.0240 Typing Service
- 515.0260 Typing Service—Reproduction Copy
(c) Original Manuscripts, Plans, Etc.
- 515.0300 Manuscripts
- 515.0320 Musical Arrangements
- 515.0340 Plans
- 515.0360 Resumes
- 515.0366 Writing Original Text
(d) Engineering, Design, Research and Production
- 515.0375 Architectural Drafting
- 515.0380 Blueprints—In General
- 515.0390 "Breadboards"
- 515.0400 Calibration
- 515.0410 Calibration
- 515.0435 Design and Drafting Plans
- 515.0438 Design for Sign
- 515.0440 Design Layout—Production Drawings—Production
- 515.0445 Designs for Tee Shirts and Belt Buckles
- 515.0448 Developing Software Program
- 515.0450 Developmental Software
- 515.0455 Engineering Charges
- 515.0456 Engineering, Design, etc
- 515.0457 Engineering Drawings
- 515.0458 Engineering and Reassembly Charges
- 515.0460 Exhibits for Expositions and Fairs
- 515.0470 Garment Design
- 515.0480 Invention
- 515.0494 Land Surveying
- 515.0500 Models
- 515.0520 Models
- 515.0540 Molds
- 515.0560 Molds
- 515.0580 Package Designing
- 515.0585 Packaging Design Transfer
- 515.0592 Pattern Sizing
- 515.0620 Prototype
- 515.0640 Quality Control
- 515.0660 Research Contracts
- 515.0680 Research Contracts
- 515.0689 Research and Development-Photocomposition
- 515.0700 Scientific Drawings
- 515.0710 Seismic Calculations
- 515.0720 Separate Purchase Orders
- 515.0725 Software Prototypes
- 515.0740 Structural Steel Detailers
- 515.0755 Technology Transfer
- 515.0760 Temporary Tooling
(e) Miscellaneous Activities
- 515.0775 Biographical Information Resumés
- 515.0780 Business Advisory, Record Keeping, Payroll and Tax Service
- 515.0790 Carbon Dioxide
- 515.0800 Cards or Letters
- 515.0820 Cataloging Services
- 515.0830 Charges for Client Bills and Management Reports
- 515.0842 Closed Captions for Hearing Impaired
- 515.0880 Codification and Publication of Ordinances
- 515.0900 Codification and Publication of Ordinances
- 515.0920 Color Consulting
- 515.0940 Community Antenna
- 515.0950 Computer Data Bases
- 515.0952 Computer Services
- 515.0953 Court Reporting Services—Depositions and Litigation
- 515.0954 Credit Rating Reports
- 515.0955 Crop-dusting
- 515.0965 Custom Computerized Reports
- 515.0970 Custom Market Studies
- 515.0973 Diet Analysis Reports
- 515.0975 Diet Counseling Service
- 515.0976 Dog Shows
- 515.0978 Event Producer
- 515.0985 Face Painting
- 515.0990 Fireworks Displays
- 515.1000 Floats
- 515.1010 Foreclosure Listing Service
- 515.1020 Fuel (Nuclear) Service Contract
- 515.1060 High-Energy Irradiation
- 515.1150 Indexing Written Manuscript
- 515.1160 Intelligence Testing
- 515.1167 International Driving Permits
- 515.1177 "Legend" Drugs
- 515.1178 Letter from Santa
- 515.1180 Library Services
- 515.1181 License to Manufacture and Sell
- 515.1181.300 Medical Monitoring Service
- 515.1182 Membership Fees
- 515.1183 Monitoring Contracts
- 515.1184 Multiclient Research Reports
- 515.1185 Multiple Listing Service Books
- 515.1200 Oil Well Testing
- 515.1210 Optional Inspection Fees
- 515.1220 Patent Draftsmen
- 515.1240 Preparation of Income Tax Returns
- 515.1252 Pre-Screen Credit Service
- 515.1260 Press Clipping Bureau
- 515.1280. Processing of Human Tissue
- 515.1295 Oil Well Drilling Reports
- 515.1300 Processing of Fruits and Vegetables for Shipment
- 515.1303 Satellite Television Services
- 515.1307 Snow Manufacture
- 515.1310 Specialty Type Products and Industrywide Market Data
- 515.1314 Sportag, Tag-Along, and Identag System
- 515.1320 Swimming Pool Service
- 515.1330 Tariff Bureau Operations
- 515.1338 Telephone Debit Cards
- 515.1339 Telephone Debit Cards—Resale
- 515.1340 Telephone Service
- 515.1360 Television Audience Reports
- 515.1364 Television Commercial Encoding and Monitoring Services
- 515.1370 Time Value Reminder Service
- 515.1380 Title Insurance Companies
- 515.1400 Traffic Consultants
- 515.1402 Transfer of Data Base on Hard Disk or Tape
- 515.1404 Translating Documents
- 515.1405 Translation Services
- 515.1412 Use of Property on a Development Program
- 515.1417 Vehicle Tracking Services
- 515.1420 Viewers Furnished Patrons
- 515.1430 Washrooms and Restrooms
- 515.1435 Word Processing Activities
- 515.1450 Conversion of Filing System
- 515.1460 Credit Reporting Service
- 515.1800 Loaned Employee—Art Work
- 515.1970 Make-Up Artist
- 515.2000 Methaline Blue Test