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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
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.