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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 515.1450
(e) Miscellaneous Activities
515.1450 Conversion of Filing System. A firm was hired to convert an existing filing system to a new system. The conversion involved: (1) selling of file folders, back-up file folders, extra alphabetic letters and labels, (2) attaching alpha letters, name labels and classification labels on new folders, (3) converting and shelving old files in new file folders and integrating a separate filing system into the new system.
The charges for (1) and (2) are taxable as sales of tangible personal property. The charges for (3) are nontaxable if the customer can obtain the filing system without the services and the charges are separately stated. However, if the customer must purchase these services in order to obtain the filing system, such charges are services which are part of the sale and subject to tax. 6/8/94.