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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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S


515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0002

(a) In General—Service Distinguished from Sale


515.0002 Automobile Insurance Reports. Insurance rate quotes and other information given in a report depend upon the customer's responses to specific questions that they are asked. If this is the case, each report is a custom product and the charges for the first copy of the report will be for a nontaxable service. If extra copies of a report are provided and the customer is charged for these copies, sales tax must be reported and paid on the extra copies unless they are mailed to an out-of-state address pursuant to the contract of sale. 4/15/92.