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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 515.1320

Sales and Use Tax Annotations


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S

515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.1320

(e) Miscellaneous Activities

515.1320 Swimming Pool Service. A swimming pool service is the consumer of water treatment chemicals used in the performance of the service for a monthly charge. 7/18/57.