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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 515.1280
(e) Miscellaneous Activities
515.1280 Processing of Human Tissue. The processing and mounting of a specimen of human tissue on a diagnostic slide does not result in the creation of tangible personal property where performed as an integral step in the process of diagnosis of human illness. However, the production of a completed microscopic slide to be used for educational purposes is a sale of tangible personal property even though a specimen of human tissue is made a part of the slide. 8/30/71.