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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 515.0005.700

(a) In General—Service Distinguished from Sale


515.0005.700 Debit Cards. Telephone debit cards are issued in return for prepayment of telephone toll charges. They are indicia of value and transfers to subscribers are not sales of tangible personal property. Sales of blank cards to persons who issue them are taxable. 3/9/95.