Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0067.825

(a) IN GENERAL—ACTIVITIES CONSIDERED SERVICES OR SALES.

430.0067.825 Design Concepts. The transfer of design concepts which do not constitute engineering drawings is taxable whether they are transferred on paper or disk. The fact that the designs are preliminary or may be modified by the customer is immaterial. 4/10/95.