Laws, Regulations and Annotations
Search
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 515.1400
(e) Miscellaneous Activities
515.1400 Traffic Consultants. A traffic consultant's charges to a trucking company for per hour consultation for compiling data on freight tariff rates are not subject to tax because the consultant is performing a service. 4/15/68.