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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 515.1260
(e) Miscellaneous Activities
515.1260 Press Clipping Bureau. The contract between a Public Clipping Bureau and their subscribers constitutes a contract for a service, not a sale of the clippings, even though charges are based on the number of clippings provided. 7/27/51.