Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0176 Design of General Layout. In addition to providing fixtures, materials, and machinery and equipment, a contractor makes an "engineering charge" for development of drawings, plans, diagrams, etc. which relate solely to the general layout, arrangement, and integration of various items of machinery and equipment. The service would be regarded as installation of property and the charges would not be subject to tax. 8/30/67.