Laws, Regulations and Annotations
Search
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 515.0366
(c) Original Manuscripts, Plans, Etc.
515.0366 Writing Original Text. The writing of original text by a free lance technical writer is a service not subject to tax. It makes no difference whether the original text is transferred to the customer in the form of printed copy or on diskettes. (Regulation 1502.1(a).) However, tax would apply to charges for multiple copies of either the printed copy or diskettes which are transferred to the customer. 12/12/86.