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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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S


515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.1404

(e) Miscellaneous Activities


515.1404 Translating Documents. As the form and contents of a document are not changed in any way during the translation, for a fee, from one language to another, the transaction is considered to be a service transaction even though some tangible personal property is furnished to the customer. Consequently, the charges for this service are not subject to sales or use tax. 8/30/83.