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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
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515.0000 Service Enterprises Generally—Regulation 1501
Annotation 515.0067
(a) In General—Service Distinguished from Sale
515.0067 Performing Laser Light Shows. A company which contracts to perform laser light shows for various events (e.g., conventions, fairs, grand openings, celebrations, etc.) by furnishing equipment together with personnel who retain possession of the equipment is providing a service rather than leasing the equipment. Charges for performing these shows are nontaxable. The company is the consumer of the equipment used to perform the service and tax applies to the sale of the equipment to the company. On the other hand, if the equipment is set up on a client's premises and is left without an operator, the company is considered as leasing the equipment and tax would apply as stated in Regulation 1660. 12/4/89.