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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 515.0710

Sales and Use Tax Annotations


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S

515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0710

(c) Original Manuscripts, Plans, Etc.

515.0710 Seismic Calculations. Sales tax applies to charges made to a California customer for seismic calculations made as a condition of sale of industrial valves, since the activity is a service provided as part of the sale of tangible personal property. 7/22/77.