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Business Taxes Law Guide—Revision 2025
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 515.0016
(a) In General—Service Distinguished from Sale
515.0016 Services Related to Real Property Rentals. The furnishing of an original set of keys or replacement keys and changing locks are services related to the rental of realty. The lessor is the consumer. Tax does not apply to the charge to the tenant for these services even if the lessor marks up its costs in arriving at the amount charged to the tenant. 5/24/94.