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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 515.0000 Service Enterprises Generally > Annotation 515.0220

Sales and Use Tax Annotations


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S

515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0220

(b) Copying and Transcribing

515.0220 Public Stenography—Mimeographing. In general, public stenography constitutes the sale of a service and the sales tax does not apply. The sale of mimeographed material, however, is subject to tax. 1/1/61.