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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 515.0035

(a) In General—Service Distinguished from Sale


515.0035 Storage of Printed Material. A retailer of printed material enters into an agreement with a customer to print materials and "store" the materials on its premises for one year. After the first year, the customer decides that it would like to continue the storage agreement. An additional charge will be made for the subsequent storage.

Assuming the sale of the printed material has been completed and title has passed to the customer, the charges are nontaxable charges for a service. If, however, the charges are for storage prior to the sale and passage of title, such charges are part of taxable gross receipts. 1/27/92.