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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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S


515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0800

(e) Miscellaneous Activities


515.0800 Cards or Letters. Cards or letters furnished to club members giving personality information for a lump sum amount not related to the number of cards or letters furnished, is regarded as a service enterprise. 4/1/50.