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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 515.0034

(a) In General—Service Distinguished from Sale


515.0034 Medical Emergency Response Card. A firm sells medical emergency response cards. Customers provide their medical histories and medical data to the taxpayer. Customers may then arrange by telephone for electronic transmission of this information from the taxpayer to physicians and other authorized parties. The card also serves as a telephone debit card. The customers prepay a certain amount and deductions are made from the prepaid amount for any telephone service provided.

The firm is providing a service. Tax does not apply to charges by the firm to the customers. Tax applies to the sales of the cards to the firm. 11/4/94.