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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 515.0965
(e) Miscellaneous Activities
515.0965 Custom Computerized Reports. A nontaxable research service charge is made by a person who receives raw scholarship data from a customer, enters that information into a computer database which already contains scholarship data, and then prepares a customized computer generated report containing such combined data which is delivered to the customer for consideration. 8/20/93.