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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 515.0000 Service Enterprises Generally > Annotation 515.0003

Sales and Use Tax Annotations


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S

515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0003

(a) In General—Service Distinguished from Sale

515.0003 Color Overhead Transparencies. A firm prepares color overhead transparencies, based on hard copy outline notes, it receives from the customer. The true object of the contract is the transparencies produced and the total charge is subject to tax. 12/21/92.