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BTLG Table of Contents > Sales and Use Tax Annotations > S > 515.0000 Service Enterprises Generally > Annotation 515.1970

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S

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515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.1970

(e) Miscellaneous Activities

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515.1970 Make-Up Artist. Make-up artists perform a service when applying make-up and expendable prosthetic appliances to actors, actresses and other performers. Accordingly, tax applies to the sale to make-up artists of the materials the make up artists consume in applying the expendable prosthetic appliances. 8/25/87.