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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
S
515.0000 Service Enterprises Generally—Regulation 1501
Annotation 515.0360
(c) Original Manuscripts, Plans, Etc.
515.0360 Resumes. Charges for the composition of resumes do not constitute taxable gross receipts. The composer of the resume is regarded as the consumer of the paper and other tangible personal property which is delivered to the client. Additional charges for multiple copies of resumes whether composed by the person or others are taxable gross receipts. 5/4/65.