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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 515.0010
(a) In General—Service Distinguished from Sale
515.0010 Electrical Transmission of Printed Material. A company which was in the business of transmitting printed material over telephone lines to reproduce an exact copy at a distant location was not subject to the sales tax on its charges to its customers. The "true object" of the transaction was to rapidly transmit printed material, which is a service rather than a sale of taxable personal property. 10/27/70.