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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 515.1160
(e) Miscellaneous Activities
515.1160 Intelligence Testing. An organization whose business is providing aptitude tests carried out by providing schools with test booklets and answer sheets which are returned to the organization, marked, and the answer sheets only returned to the schools, renders a service and the booklets and answers sheets are tangible personal property consumed in performing this service, and the organization is subject to the use tax measured by the cost of these materials. 6/3/60.