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BTLG Table of Contents > Sales and Use Tax Annotations > S > 515.0000 Service Enterprises Generally > Annotation 515.0064

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S

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515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0064

(a) In General—Service Distinguished from Sale

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515.0064 Facsimile Transmission. The charges for sending or receiving a facsimile transmission via phone modem are not subject to sales tax. 12/8/94.