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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 515.1370
(e) Miscellaneous Activities
515.1370 Time Value Reminder Service. A person who provides a client (a construction contractor) with a weekly printed job status report, based on client furnished information, is providing a service rather than selling tangible personal property. The incidental inclusion of information in the report, which is not specifically requested by the client, such as a safety topic, would not result in a taxable sales transaction. 5/14/84.