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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 515.0976

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S

515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0976

(e) Miscellaneous Activities

515.0976 Dog Shows. Persons who serve as superintendents of America Kennel Club sanctioned dog shows are engaged in a service enterprise pursuant to Regulation 1501. They are consumers of all materials (including catalogs) furnished incidentally to the organizing and conducting of the shows. 11/16/83.