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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 515.0970

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S

515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0970

(e) Miscellaneous Activities

515.0970 Custom Market Studies. Custom market studies contracted for in advance with a particular radio or television station, or others such as advertisers, are nontaxable. This is the performance of a service. The contract price includes the charge for compiling the data. 3/20/92.