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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 515.1400

Sales and Use Tax Annotations


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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.