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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 515.1380

Sales and Use Tax Annotations


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S

515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.1380

(e) Miscellaneous Activities

515.1380 Title Insurance Companies. Where a title insurance company in addition to furnishing a policy of title insurance, which service is nontaxable, also furnishes copies of documents for which a separate charge is made, the latter charge is subject to sales or use tax. 6/3/54.